TMI Blog2017 (5) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the consent given by the Fire Department dated 19/02/2006, wherein the Fire Department has found everything is in satisfactory condition during test. Thus, there is no case of negligence attributable to the appellant. Further, from the Fire Report, the reason of fire is evident, that the fire occurred due to short circuit of electricity, which is definitely beyond the control of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant-assessee. Secondly, Appeal No. E/3012/2011 is relating to the demand of ₹ 30,29,485/- raised against the appellant by the Additional Commissioner vide Order-in-Original No. 56/ADC/GZB/2010 dated 28/09/2010 with interest under Section 11AB of Central Excise Act, 1944 read with Rule 8(3) of Central Excise Rules, 2002 and equal amount of penalty under Rule 25 of Central Excise Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave got Hoseril , Fire Alarm System, Tarries Tank, Down Comer, Fire Extinguisher Fire Buckets, which were active and working and on test were found to be in satisfactory condition and accordingly the consent was granted to operate their factory. Thus, the finding of ld. Commissioner that the appellant was negligent and had not taken adequate measures to prevent fire accident are, prima-facie wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner have erred in rejecting the claim due to misappreciation of facts of record, in view of the consent given by the Fire Department dated 19/02/2006, wherein the Fire Department has found everything is in satisfactory condition during test. Thus, there is no case of negligence attributable to the appellant. Further, from the Fire Report, the reason of fire is evident, that the fire occurred d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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