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2017 (3) TMI 1121 - AT - Customs100% EOU - remission of duty - denial on the ground that the appellant has failed to take steps to safeguard the capital goods, and materials procured without payment of duty for use in the 100% EOU - demand of duty on inputs, finished goods and capital goods destroyed - Held that: - the District Fire Officer, Pithampur, has certified, vide his certificate dated 13.03.2010 that adequate firefighting equipment and provisions of sufficient water was available with the appellant and sufficient efforts were made to put off the fire by the company. Accordingly, the fire department has certified that there is no foul play and that the fire has due to reasons beyond the control of the appellants. This establishes the fact that the fire was nothing but an unfortunate accident - reliance was placed in the case of Sumit Chemicals Pvt. Ltd. Vs. Commissioner of C. Ex., Kanpur [2015 (12) TMI 1594 - CESTAT ALLAHABAD] - this is a fit case for grant of remission under both Central Excise as well as Custom provisions. Once remission is granted for Excise and Customs duties in respect of goods destroyed in the fire accident, there will be no justification for the demands made in the impugned order. Appeal allowed - decided in favor of appellant.
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