1999 (11) TMI 315

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..... an, Advocate and V.S. Sejpal, CA, for the Appellant. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Rule 49 of the Central Excise Rules, 1944, requires duty to be paid on the shortages in stock of articles which shortage is not explained to the satisfaction of the proper officer in the manner of loss or destruction by natural causes or by unavoidable acc .....

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..... fire fighting equipment, that before the Fire Brigade came, they did not attempt to extinguish the fire. He held that before the factory was closed at 17.30 hrs the electrical swithces were not closed which led to the fire. As submitted by Shri Sreedharan, ld. Counsel these observations by the ld. Commissioner do not arise from the evidence before him . It is his submissions that the Allahabad Hi .....

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..... m of Rs. 4,22,70,845/-. Ordinarily before granting the cover such companies would verify fire fighting capacity and capability. The ground on which the ld. Commissioner bases his submissions are not apparent on the face of the SCN. The SCN was issued nearly one year after the claim of remission. On these various grounds we find that a strong prima facie case has been made by the appellants in thei .....

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