2006 (9) TMI 398

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....espondent. [Order]. -  Heard both sides. The point involved in the case is whether the appellants are entitled for the refund of duty when the consignment was cleared under bond for export purposes, were destroyed in fire in the ware-house. 2. Th ld. Counsel relied on the decision in the case of Sangeeta Printers & Exporters v. CCE, Allahabad - 1994 (73) E.L.T. 182 (Tri.). The releva....

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....ced as under :- "Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacturer as unfit for consumption or for marketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as may be imposed by him by order in writing." 3. Thus, ....