TMI Blog2014 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant has been prompt to call fire brigade immediately, inspite of taking first measured in trying to extinguish fire by way of fire extinguisher and pouring water etc. Further intimation about fire accident and loss of goods stands made by the appellant on the very next day itself. The extent of damage of goods also stands verified by Superintendent. In the wake of above admitted factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f by common order as they arise out of same set of facts and circumstances. 2. Appeal No.E/51/2006 relates to the appellant s claim of remission of duty in respect of final product which were destroyed in the fire. As the said remission application stands rejected by the Commissioner, consequent demand of duty stands confirmed in respect of second appeal No.E/2171/2006. 3. The appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serving that the appellant had not installed fir fighting/fire extinguishing equipments; that the report of fire brigade office shows that the time of information about fire was at 2345 hours whereas the appellant in their intimation letter dated 2.4.2003 reported the time to be between 2200 hours to 2300 hours. The insurance claim filed by the appellant with the New India Assurance Co.Ltd. was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of ₹ 1.40 crores to the appellant. 6. After hearing learned DR, I find that whatever objections were raised by the Commissioner for denial of remission, stands duly met by the appellant. There is no dispute about the fact of fire as also about the fact of destruction of the goods. In fact the appellant has been prompt to call fire brigade immediately, inspite of taking first measured in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the original adjudicating authority. 8. In view of above, I find that the appellants are entitled to remission of duty subject to the condition that the duty element has not been claimed from the insurance company. Consequently, in second appeal confirmation of demand of duty would be decided accordingly by the Commissioner in remand proceeding. 9. Both the appeals are disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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