TMI Blog2001 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... nously manufactured machinery from excise duty. The machinery consisted in the main blow room and other machinery required for the manufacture of yarn and towels of cotton which the respondent was to manufacture. Early on 17-5-95 a fire broke out in the cotton godown of the concern. The fire raged till 4 O'clock that evening. The fire, which has subsequently been certified by appropriate authorities to be accidental, caused considerable damage to the machinery and other goods. 2. On this coming to be known, the departmental authorities wrote to the concern demanding customs and excise duty foregone on the machinery (customs duty of Rs. 96,09,833/- and excise duty of Rs. 1,48,080/- on the ground that the benefit of the two notifications in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter becomes the cause of action and necessary legal remedy as provided in C. Ex. Law was required to be sought" by the respondent. This letter of the Asst. Commissioner is in fact addressed to the Jurisdictional Superintendent. It refers to earlier letters to him and directs him to recover the duty immediately and report to the Asstt. Commissioner. By the copy endorsed to it, the respondent was told "they are directed to pay up the Excise/Customs immediately on the machines/materials damaged in fire accident or action will be taken against them." We do not think it possible to consider that this letter is an order of adjudication. It could at most be said to be a demand for duty. It would be absurd to say that a letter addressed to a Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing in the department's appeal to show that there was any element of fraud involved in filing the claim. It is not possible for us to agree, as the appeal claims, that if the respondent had taken proper precautions a fire would not have broken out. As we have noted, there is nothing in the report of the police or the fire authorities or any other document to support the view that the fire was caused by the respondent, or occurred because of its negligence. The Commissioner was not required to ascertain the cause of the fire that would be for the appropriate authority, the police or the fire department as the case may be to do. 7. The next ground in the appeal is that the conditions of notification 13/81 not having been complied with d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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