2007 (1) TMI 387

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.... Shri D.S. Negi, SDR, for the Respondent. [Order]. -  This is an appeal against the order of the Commissioner No. 06/Commr/Tech/2004, dated 23-6-2004. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant has cleared goods manufactured by them on payment of duty intended to export the same. They prepared ARE-1 and other documents and the duty pai....

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....said case the goods have been cleared from the factory without payment of duty and under bond at the time when the goods got lost in the fire. 6. I have carefully considered the submissions. Rule 21 of the Central Excise Rules, 2002 reads as under : "RULE 21. Remission of duty. - Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural ....