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2016 (1) TMI 1197 - CESTAT ALLAHABADRemission of duty - whether the fire which occurred in the appellant’s premises, which originally started in the adjoining factory and later on spread to his factory, was an unavoidable accident and can be said to have occured due to the reasons beyond control of the appellant and, whether the appellant is entitled to the remission, as claimed by him? - Held that: - the learned Commissioner have erred in holding that the fire accident was avoidable and was due to negligence and carelessness on the part of the appellant. In view of the categorical finding of Chief Fire Fighting Officer, it is an unambiguous conclusion that the fire started in the adjoining factory of M/s. Jandial Shoe Factory thereafter spread to the adjoining factory of Golden Eagle Shoe and from their pursuant to caving in of the roof the fire spread to the appellant’s factory and immediately engulfed the whole factory. We have further found that the appellant had given timely notice to the Excise Authorities and hence, no case of negligence is made out against him which could have prevented the Excise Authorities in verifying the accident and/or loss. Rejection of quantum of loss is also erroneous and no reasons have been given for the same. In case of fire where everything is lost, the loss is to be estimated on the basis of some parameters and on past records. The appellant is held to be entitled to remission claim - appeal allowed - decided in favor of appellant.
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