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2017 (5) TMI 393 - AT - Central ExciseRemission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - As per report of the Fire Officer and the Police the cause of fire is electric short-circuit - denial of remission on the ground that the incident does not appear to be an accident by natural cause and does not fall under the ambit of Rule 21 of CER, 2002 - Held that: - it was found that the fire occurred due to electric short-circuit. There is no involvement of any human being in causing the fire. No one is to be blamed for it and it is just an unavoidable unforeseen event that has happened - On reading Rule 21 of the CER, 2002, it is clear that the assessee is entitled to remission of Excise duty, if he is able to satisfy the Commissioner that the goods in question were destroyed as a result of unavoidable accident - This satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction of the Commissioner based upon objective analysis of the facts - the appellant is entitled to the remission claim under Rule 21 of CER, 2002 - appeal allowed - decided in favor of appellant.
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