2008 (8) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re in the factory on 24-4-1998. The impugned order does not dispute the occurrence of fire or the destruction of the goods. It has proceeded to disallow the claim for remission on the ground that negligence on the part of the assessee led to the destruction of goods by fire accident. 2. The contention of the learned Counsel for the appellant is that the Commissioner has gone beyond the relevant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... room or other approved premises". (emphasis supplied.) 4. A perusal of the rule makes it clear that the contention of the appellant is right. An investigation and determination regarding the preventability of the "natural cause" is not contemplated by the Rule, which is what the impugned order has proceeded to do. The impugned order is set aside for being beyond the scope of the rule. The appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X