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2014 (1) TMI 1712 - AT - Central ExciseRemission of duty payable on finished goods and Cenvat credit availed on inputs - Held that:- It is not only the department which has found negligence on the part of the appellants but also the fire department which is nodal department to consider the circumstances under which such accidents take place and come to a conclusion. Therefore the order of Deputy Chief Inspector of Factories dated 19-5-2006 is important. Further on going through the records it is also found that the police went ahead with prosecution of three persons which finally ended in the acquittal of the persons since the witnesses produced by the prosecution did not support their case and there was no other evidence. This shows that police also felt that accident was avoidable. The fact that police prosecuted three persons would show that police treated the fire as not at all an accident which is much more serious than the accident being avoidable or happened because of negligence. The circumstances are peculiar in this case wherein police and fire department both have entertained the same views as the Commissioner. In fact their views are more disadvantageous than the view of the Commissioner. Hence, find that the rejection of the application for remission cannot be found fault with. Under these circumstances the appeal has no merits and is rejected.
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