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2013 (12) TMI 223 - AT - Central ExciseRemission of duty - Fire broke into the factory to be treated as unavoidable factor or not – Raw materials, semi- finished goods as well as finished goods destroyed by fire -Held that:- The fire broke in the appellants factory on account of short circuiting, which is attributable to electric malfunctioning - The appellants have rightly contended that no sane industrialist will cause huge loss of money invested in plant and machinery in the factory by fire accident, due to negligence - The fire caused by short circuiting cannot be avoided by taking precautionary measures – Relying upon Union of India vs. Hindustan Zinc Ltd. [2008 (10) TMI 63 - HIGH COURT RAJASTHAN ] nobody intentionally invites such accidents to happen and they happen on account of various natural causes’ and have to be held as unavoidable accident. Denial of Remission – Held that:- Following Grasim Industries vs. CCE, Indore [2006 (8) TMI 69 - CESTAT,NEW DELHI ] - When the Larger Bench decision of the Tribunal has decided the issue, the law gets declared on the disputed issue and is required to be followed by all the adjudicating authorities, unless the same is reversed by the higher appellate forum - the Commissioner was bound to follow the Larger Bench decision - rejection of the remission application cannot be upheld. Remission of duty on the semi-finished goods - Held that:- The Revenue cannot call for any duty on the said semi-finished goods - Either they are non-dutiable in which case no duty can be demanded or the same or have to be granted remission from payment of duty, having been admittedly damaged in fire accident – order set aside – Decided in favour of Assessee.
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