2004 (8) TMI 704

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt ORDER Per C.N.B. Nair : The case relates to claim for remission of duty in respect ofgoods destroyed by fire in the factory on 24.4.98. The impugned orderdoes not dispute the occurrence of fire or the destruction of thegoods. It has proceeded to disallow the claim for remission on theground that negligence on the part of the assessee led to thedestruction of goods by fire accident. 2. The c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en lost or destroyed bynatural causes or by unavoidable accident during holding or storagein such store room or other approved premises." (emphasissupplied.) 4. A perusal of the rule makes it clear that the contention of theappellant is right. An investigation and determination regarding thepreventability of the "natural cause" is not contemplatedby the Rule, which is what the impu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X