2008 (8) TMI 382

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.... case relates to claim for remission of duty in respect of goods destroyed by fire in the factory on 24-4-1998. The impugned order does not dispute the occurrence of fire or the destruction of the goods. It has proceeded to disallow the claim for remission on the ground that negligence on the part of the assessee led to the destruction of goods by fire accident. 2. The contention of the learned....