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2018 (7) TMI 1769 - CESTAT ALLAHABADRemission of duty - semi-finished/finished goods destroyed by fire - claim rejected on the ground that the appellant was in a position to control the fire and to avoid the accident - Held that:- To reject the remission application on the ground that the appellant was in a position to control the fire and to avoid the accident cannot be appreciated, inasmuch as nobody invites the fire accident in their factory which may result in destruction of the assessee’s goods. Every accident is a result of some negligence or omission on the part of the person concerned of unless such negligence is deliberate, the accident have to be held as unavoidable. An identical issue was considered by this bench in the case of Sumit Chemicals Pvt. Ltd. [2015 (12) TMI 1594 - CESTAT ALLAHABAD] wherein it was held that the assessee was entitled to avail remission on loss of semi finished goods and finished goods. In respect of destroyed raw material, the appellant is not contesting. Appeal allowed - decided in favor of appellant.
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