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2005 (9) TMI 454

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....bi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 64/2001-C.E., dated 24-7-2001 by which the Commissioner (Appeals) has rejected the refund claimed by the appellants on the ground that they are entitled to seek remission of duty in respect of goods burnt in the fire accident in the appellants' factory. Both the authorities have ....