2004 (3) TMI 151

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....out in one of their godowns and consequently, 301 bags of sugar were completely damaged. They filed an application for remission of duty on the quantity of sugar so damaged. A show cause notice was issued proposing to disallow remission of duty, and the same was contested by the party. The jurisdictional Asstt. Commissioner disallowed remission of duty. The aggrieved party preferred appeal to the ....

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....nt appeal is against the above order of the Commissioner (Appeals). 2. Heard both sides. Ld. Counsel for the appellants submits that the lower appellate authority has erroneously disallowed the claim for remission of duty on the sugar destroyed in the fire even after recording a finding that the fire had broken out due to electrical short circuit. The DR has endeavoured to justify the impugned....