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2008 (3) TMI 220 - CESTAT NEW DELHIExcisable goods lost in fire - no material produced by the Revenue that there was a mala fide on the part of the appellants - finding of the Commissioner that the fire had occurred due to carelessness of the appellants is not justified - an accident cannot be attributed to anybody’s carelessness - Once the incident reported to the authorities is accepted as an accident, considerations as to whether reasonable care was taken to avoid it are totally irrelevant – remission of duty is allowed
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