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2013 (12) TMI 336 - AT - Central ExciseRemission of duty – Goods destroyed in fire – Held that:- The appellants have adopted the same mode of stocking the goods for the last number of years without their being any mis-happening – it was unintended and, has occurred on account of excessive heat for which appellant cannot be held responsible - nobody intentionally invites such accidents and they happen on account of various natural causes - Following Union of India v. Hindustan Zinc Ltd. [2008 (10) TMI 63 - HIGH COURT RAJASTHAN] – the expression “natural causes” and “unavoidable accident” are required to be given reasonable and liberal meaning and a more practical approach is required to be taken - the fire was not on account of any lapse on the part of the appellant – There was no reasons to deny remission of duty to the appellant in respect of the finally manufactured goods destroyed in fire – Confirmation of duty on goods set aside. Denial of credit of duty on packing material – Held that:- Packing material was lying in the godown of the applicant and was not even issued for further use in the factory - credit in respect of raw material/packing materials (Bleaching Powder) which were not put to use or were not even issued for use as is required to be reversed - the accident occurred on account of unavoidable cause, imposition of penalty upon appellant is not justifiable and set aside – Decided in favour of Assessee.
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