2007 (11) TMI 102

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....ppeal against the order passed by the Commissioner of Central Excise in respect of the remission application filed by the appellants. The appellants are engaged in the manufacture of Duplex board. In the night of 16-1-99 between 11 PM to 11.30 PM, the godown of duplex board was on fire. Due to fire, certain quantity of duplex board was destroyed. The appellants immediately informed the Revenue dep....

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....the visual look that the same was not marketable nor further reprocessed or salvaged. The contention of appellant is that the fire is unavoidable accident. Therefore, the appellants are entitled for remission. The appellants relied upon the decision of Plastikos Packing v. CCE, Allahabad reported in 2001 (128) E.L.T. 386. 3. The contention of revenue is that the appellants failed to take necess....