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2007 (10) TMI 471 - AT - Central ExciseRemission of duty - Destruction of goods in fire - sugar destroyed - Held that: - fire was on account of electric short circuit. The same definitely could have been avoided in the same manner in which every fire incident on account of short-circuiting are capable of being avoidable. Every fire incident can admittedly be avoided and that does not mean that the same has occurred on account of unavoidable reasons. In which case no fire accident would get covered by the expression “unavoidable circumstances”. As such, the rejection of remission claim of the appellant was not justified - appeal allowed.
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