2005 (12) TMI 22

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..... er]. - Vide impugned order Commissioner of Central Excise has rejected the appellants prayer of remission of duty in respect of the goods destroyed by fire and has confirmed the Central Excise duty of Rs. 45.18 lakhs in respect of the said damaged goods and has also imposed personal penalty of identical amount under the provisions of Section 11AC read with Rules 25 and 26 of the Central Excise Ru .....

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..... sulted in un-controllable fire. The Commissioner's finding that the appellant has not maintained proper fire safety measure inside the factory is against the subsequent report given by the fire Officer. 3. After hearing the learned Departmental Representative of the Revenue, we fully agree with the appellant's contention that fire incident took place un-expectedly and the appellant having taken .....

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..... ile granting permission to pursue the appeal before the Tribunal, High Power Committee On Dispute had observed that the permission is being granted subject to the appellant furnishing a Bond that once the remission of duty is granted to them, they would withdraw the insurance claim from the Insurance Company. Learned Advocate appearing for the appellant submits that they would make no such claim f .....

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