2004 (8) TMI 587

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..... Shri Hardik Modh, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal against the CCE (Appeals) having held that the Respondent should submit an application for remission of duty of Rs. 7 lakhs to the Commissioner of Central Excise, Ahmedabad-II. Who after satisfying himself about the fire incident, in the respondents factory on 8-1-1996, and asce....

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....oth sides and considering the issues involved, it is found demands of duty would arise as per proviso to Rule 49(1) only after Remission is considered and final orders thereon are arrived. Any notice of duty demand could be issued within six months of the rate of duty payable, which in this case would be as per Rule 9A(5) of the Central Excise Rules, 1944, read with Section 11A(3)ii(c) as applicab....