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TMI Blog2015 (6) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... og (P) Ltd. (2013 (12) TMI 223 - CESTAT NEW DELHI). Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No. E/902/08 - - - Dated:- 24-9-2014 - Anil Choudhary, Member (J),J. For the Appellant : Shri S P Mathew Shri Ajay Singh, Advs For the Respondent : Shri D D Joshi, Supdt. (AR) ORDER Per: Anil Choudhary: This appeal is filed by the appellant against Order-in-Original No. 07/PD/Th-II/2008 dated 15.5.2008 passed by the Commissioner of Central Excise, Thane-II. 2. The brief facts of the case are that appellants M/s. Bajaj Healthcare Ltd., are engaged in the manufacturing of bulk drugs falling under the Chapter 29 of the Central Excise Tariff Act, 1985 and they are paying approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the electrical short circuits as observed in paragraph 14 and 15 of the impugned order. As against the above finding appellant relies on the judgment of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. reported at 2009 (233 (ELT) 61 (Raj) , wherein in para 12, it was held that the expression unavoidable accidents requires to be given a reasonable and liberal meaning lest the provisions of Rule 21 is rendered altogether otiose, as it can always be contended, that the accident could be avoided, by taking recourse to one or more measures and that a bit liberal rather more practical approach is required to be taken in that matter. 3.1 In the present case, admittedly the fire was on account of electrical short circuit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner in toto as can be seen from para 4 of the said order is reproduced below:- 4. I find that every five accident is on account of certain lack of precautions on the part of the person responsible for avoiding such incidents. Nobody invites fire and in the process likes to get his goods destroyed. Admittedly, in the present case, fire was on account of electric short circuit. The same definitely could have been avoided in the same manner in which every fire incident on account of short-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 unavoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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