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2015 (6) TMI 866 - AT - Central ExciseRemission of duty - Destruction due to fire - Held that:- Every fire accident including the present one could have been avoided in the same manner in which every fire incident or accident could have been or are capable of being avoidable. - it is well settled that nobody intentionally invites such accidents and they happen on account of various natural causes. - appellant is eligible for claim of remission of duty as the case is squarely covered by the judgment of Hon'ble High Court of Rajasthan in the case of Hindustan Zinc Ltd. (2008 (10) TMI 63 - HIGH COURT RAJASTHAN) and the Tribunal's decision in the case of M. Kumar Udyog (P) Ltd. (2013 (12) TMI 223 - CESTAT NEW DELHI). Accordingly, the impugned order is set aside - Decided in favour of assessee.
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