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2008 (12) TMI 167 - AT - Central ExciseGoods destroyed in Fire – Remission of Duty - After careful consideration of the facts of the case and the submissions by both sides, it is found that Commissioner rendered a finding that the fire accidents in the instant case could have been avoided had the assessee been careful is not reasonable or supported by facts of the accidents. Nobody invites loss of property due to accident by choosing to be careless. Accidents, especially, fire accidents occur despite all caution and care taken by people. - As the relevant rule empowers the Commissioner to grant the remission of duty due on excisable goods destroyed in unavoidable accidents, the appellants eminently deserve relief provided in the rule in view of the facts of the case. The appeal allowed.
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