2004 (8) TMI 704

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....t ORDER Per C.N.B. Nair : The case relates to claim for remission of duty in respect ofgoods destroyed by fire in the factory on 24.4.98. The impugned orderdoes not dispute the occurrence of fire or the destruction of thegoods. It has proceeded to disallow the claim for remission on theground that negligence on the part of the assessee led to thedestruction of goods by fire accident. 2. The co....