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TMI Blog2015 (6) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... d they are paying appropriate Central excise duty as applicable. A fire broke out in the factory of the appellants on 17.05.06. In the fire raw material, finished goods, and some machinery were destroyed. Later on in the investigation by the Police dept and the fire dept, it was revealed that the fire broke out due to short circuit near reaction vessel. On 22.05.2006 appellant intimated the jurisdictional Central Excise Officers, who verified the stock. 2.1 Appellant at the instance of the department debited Rs. 25,63,919/- on 18.08.2006, under protest being the Cenvat Credit involved in the inputs contained in the raw material as well as the raw material itself which got destroyed in the fire. Appellants filed remission application before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circuit. Only issue therefore remains is whether the fire originating from a short circuit can be termed as avoidable or unavoidable. 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. In this regard Appellant relies on the observations of Hon'ble Tribunal in the case of Lord Chloro Alkali Ltd. 2013 (293) ELT 68 (Tribunal)wherein at para 4 it was observed that it is well settled that nobody intentionally invites such accidents and they happen on account of various natural causes. 3.2 Commissioner's finding in para 19(v) of the order to the effect that though the employees of the Appellant's company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avoidable circumstances". As such, I am of the view that the rejection of remission claim of the appellant was not justified. Accordingly, the impugned order is set aside and Commissioner is directed to remit the duty involved in respect of the goods damaged and destroyed in the fire. The appeal is disposed of in above terms. 3.4 The learned Counsel relies on the Tribunal's decision in the case of M. Kumar Udyog Private Ltd. - 2014 (302) ELT 385, wherein involving almost identical facts as in the present appeal, this Hon'ble tribunal held that when the fire admittedly broke out on account of short circuits it has to be held as covered by the expression "unavoidable accidents". Accordingly, he prays that appellant's remission cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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