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2017 (9) TMI 1625 - AT - Central ExciseRemission of duty - Rule 21 of Central Excise Rules 2002 - goods lost in fire accident - rejection of claim on the ground that the appellant did not take reasonable steps to avoid the accident of fire in their factory - Held that: - fire took place in their factory premises due to short circuit as is the reason given by the Chief Fire Officer in his report who himself has stated that the fire took place due to electricity and reason of the fire is due to ignorance of the appellant. Fire due to short circuit is unavoidable due to improper voltage supplied by the Electricity Department or due to electricity failure - The same is unavoidable by taking all reasonable measures to avoid fire. The fire took place in the factory premises of the appellant was beyond their control - claim of remission of duty cannot be rejected - appeal allowed - decided in favor of appellant.
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