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2017 (5) TMI 1287 - AT - Central ExciseRemission of duty - rejection on the ground that the loss due to fire accident was a result of negligence on the part of the appellant-assessee - Held that: - the ld. Commissioner have erred in rejecting the claim due to misappreciation of facts of record, in view of the consent given by the Fire Department dated 19/02/2006, wherein the Fire Department has found everything is in satisfactory condition during test. Thus, there is no case of negligence attributable to the appellant. Further, from the Fire Report, the reason of fire is evident, that the fire occurred due to short circuit of electricity, which is definitely beyond the control of the appellant-assessee and there is no foul play - remission allowed - appeal allowed - decided in favor of appellant.
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