2004 (1) TMI 180

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....ts against the impugned order vide which the adjudicating authority has disallowed the remission of duty on the damaged goods, to them. 2. Shri Manish Gaur, Co-Representative, has contended that the damage to the goods (Pan Masala) occurred due to heavy rain as the rain water entered in the premises wherein the goods were stored therefore, the remission of duty on the damaged goods which became....

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....en lost destroyed by natural causes or by unavoidable accidents or are claimed by the manufacturer as unfit for human consumption or for marketing. Here, the cause alleged by the appellants is that, the rain water due to heavy rain entered in the factory which caused damage to the goods. But this cause could be avoided by taking proper care and precautions. It was their duty to store the goods at ....