9911796707
TMI Blog2007 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ,42,787/-. The appellant applied to the Commissioner for remission of duty. (b) Commissioner vide his order dt. 29-12-2003 denied the remission of duty sought for and confirmed a demand of Rs.45,60,249/- on finished goods valued at Rs.2,85,01,556/-. He also demanded interest under Section 11AB. He imposed a penalty of Rs.1000/- on the appellant. 4. Ld. Advocate submits that the fire accident has taken place due to short circuit of electrical connection; these facts were confirmed by the report of the Regional Forensic Science Laboratory dt. 17-9-2001 and the police investigation report dt. 18-3-2002 relied on the report of the forensic laboratory. Subsequently, the Oriental Insurance Co. vide their order dt. 8-2-2005 settled their claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of finished goods should have been stored by them in the safer place like finished goods godown. It is also pertinent to say that the assessee has simply put forth the reason of fire as short circuit, however as has been deposed by their works manager that the P. U. section where the fire was seen by the shift in-charge was totally closed. As such, if the machines installed therein were not working than how it can be considered that there was short circuit inasmuch as due to non-supply of electricity with the said non-working machines there should not be low resistance of power which could cause the short circuit accidentally. Therefore, it leads to believe that being plastic industries the assessee did not take care for the fire which ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the factory of the appellant was due to natural cause or by unavoidable accident. We find that the Commissioner in his order has given a finding that some employee of the appellant's factory had not switched off the lights at 1730 hrs. when he left the factory premises. However, we find that no evidence to this effect was produced before us. We find that in his statement dated 29-3-1996, Shri T. Radhakrishanan, the Excise Executive of the appellant's company, had stated that the reason of fire seems to be short circuit in Assembly Section. No other reports or documents showing any other reason of the fire was given. In the FIR, it is mentioned that the fire has broke out accidentally. Therefore, in the absence of any evidence to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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