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2009 (2) TMI 151 - CESTAT, NEW DELHIRemission of duty Rule 21 goods destroyed due to fire - The report of the Chief Fire Brigade Officer notes that consequent upon specific enquiry conducted by the Fire Brigade Officers it was noticed that there was no staff working in the factory to make any attempt to capture the fire for the reason that there was scarcity of water inside the factory. The Commissioner has also noted that huge quantity of highly inflammable raw materials in drums was stacked in such a way that a sequential explosion occurred which thus aggravated the fire. He has also noted that the entrance and exit as well as windows were not proper and that narrow rooms and cabins were constructed with the use of small flaps, which also aggravated the fire. Therefore, the destruction of the goods cannot be said to have occurred beyond the control of the assessee i.e. it cannot be said due to unavoidable accident Remission of duty not allowed.
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