Duty Remission Granted for Fire-Destroyed Goods u/r 21; Initial Demand for Duty Overturned.

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....Remission of Duty - goods destroyed by fire in factory - Rule 21 - In the present case the entire case has been made out against the appellant for failure to get a proper order for remission - taking into account all facts that the goods have been destroyed in fire, remission could have been ordered at the time of adjudication of this case. - Demand of duty set aside - AT....