2008 (5) TMI 169

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....Respondent. [Order]. - Vide his impugned order, Commissioner has rejected the appellant's prayer for remission of duty. After hearing both the sides, I find that such remission was applied on the ground that there was heavy flood in Silvassa on 3-8-2004 and 4-8-2004 during which there was heavy damage of stock of inputs/semi-finished goods and finished goods. Remission application was applied o....

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....t the remission of duty is allowed on goods damaged or destroyed by natural cause or by unavoidable accident and become unfit for human consumption and or not marketable. As the appellants had been able to salvage the goods, it means that they have saved the goods from damage and hence question of remission does not arise. Inasmuch as the appellants have cleared oil in loose condition and have cle....