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2015 (10) TMI 1985 - AT - Central ExciseRemission of duty - Goods destroyed in fire accident - Non intimation to the Department within 24 hrs - Appellant failed to take necessary steps to avoid fire accident - Appellant has not produced the evidence whether they have availed the duty element in the claim from Insurance company or not - Held that:- fire continued from 17th to 18th April 2002. Only on 19th April 2002 appellant could have intimated to the Department but inadvertently they failed to intimate the Department. As 20th and 21st April were holidays, therefore, appellant could intimate to the Department only on 22.04.2002. Not giving intimation on 19th April will not be fetal for claim of remission of duty when it is the fact on record that fire took place in the premises of the appellant. Therefore, claim of remission of duty cannot be denied on this ground. In the fire accident the factory building, capital goods and all excisable goods have been lost. No prudent men would invite fire accident to avoid payment of excise duty. It is a fact on record that fire accident took place due to short circuit in electric wire. The, short circuit in electric wire is not in the hand of a man who could avoid such accident. Therefore, it cannot be the reason that appellant failed to take necessary steps to avoid fire accident. Therefore, on this ground also claim of remission of duty cannot be denied. Appellant has produced the document on record that insurance company has not sanctioned the amount of duty as claim of insurance to the appellant. In these circumstances, it cannot be said that appellant has received duty element in their insurance claim. Therefore, on this ground also claim of remission of duty cannot be denied. - appellant is entitled for claim of remission of duty. Consequently, demand of duty along with interest cannot be confirmed against the appellant and consequently, penalty is not imposable - Decided in favour of assessee.
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