TMI Blog2008 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ttributed to anybody’s carelessness - Once the incident reported to the authorities is accepted as an accident, considerations as to whether reasonable care was taken to avoid it are totally irrelevant – remission of duty is allowed - E/1345 /2006-SM - 775/2008-SM(BR)(PB), - Dated:- 31-3-2008 - Shri P. K. Das, Member (J) Shri Bipin Garg, Advocate, for the Appellant. Shri S. Gautam, DR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced by the Revenue in support of their contention He relied upon the decision of the Tribunal in the case of U.P. Sugar Corporation Vs CCE Meerut reported in 2004 (168) ELT 280 and Triveni Engg Industries Ltd Vs CCE Meerut-I reported in 2003 (161) ELT 682. 4. The learned DR on behalf of the Revenue, reiterates the finding of the Commissioner. He submits that the report of the Fire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remission of Central Excise duty, to the Jurisdictional Range Superintendent on 3.5.99. In this proforma, the notice mentioned precautions taken by them to safeguard the goods by trying to extinguish the fire by use of water, sand and fire extinguishers. In this Remission Application, the notice cited cause of accident as short circuit of electricity probably. Thus, I observe that the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of Triveni Engg (Supra), it has been held that as to whether reasonable steps had been taken to avoid fire accident in the contest of examining a Remission Application under Rule 49 of the Central Excise Rules, 1944. Once the incident reported to the authorities is accepted as an accident, considerations as to whether reasonable care was taken to avoid it are totally irrelevant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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