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2003 (11) TMI 224 - CESTAT, NEW DELHIExtract: ....... Terri Towels 2002 (149) E.L.T. 593 . The Tribunal in a similar situation held that in the absence of any proof to show that fire was caused by the assessee or by his negligence, the Commissioner was not required to ascertain the cause of fire. We respectfully follow the above decision of the Tribunal and set aside the order. The appeal is allowed.
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