2008 (3) TMI 117

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.... The facts of the case are that a quantity of 220.660 Mts. of cement got solidified and became unfit for marketing as the same was damaged in the heavy rains of Oct.-Nov.'04. After receiving report of the damages suffered, an application dated 9-12-2004 for remission of duty due on the damaged goods was filed by the appellant. The Range Officer visited the factory on 29-12-2004. An engineer of CPW....

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..... 3. I have carefully considered the facts of the case and the submissions by both parties. As submitted by both parties, there were rains of unprecedented intensity all over Tamil Nadu during Oct.-Nov.'04. As rightly submitted by learned counsel for the appellants, there was widespread damage in the state owing to the unanticipated fury of the rains. The finished goods of the assessee cannot be ....