2007 (10) TMI 471

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..... -circuiting are capable of being avoidable. Every fire incident can admittedly be avoided and that does not mean that the same has occurred on account of unavoidable reasons. In which case no fire accident would get covered by the expression “unavoidable circumstances”. As such, the rejection of remission claim of the appellant was not justified - appeal allowed. - E/3551/2005-SM(BR) - 1473/2007- .....

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..... mmissioner has rejected the remission application is that the fire accident was avoidable inasmuch as the appellant could have taken proper precautions for providing the lighting in the factory instead of making temporary arrangement of fixing the loose electric bulbs in the godown. 3. The appellants have contended in their appeal memo that the impugned order stands passed by the Commissioner wi .....

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..... mean that the same has occurred on account of unavoidable reasons. In which case no fire accident would get covered by the expression unavoidable circumstances . As such, I am of the view that the rejection of remission claim of the appellant was not justified. Accordingly, the impugned order is set aside and Commissioner is directed to remit the duty involved in respect of the goods damaged and .....

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