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TMI Blog2007 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent is absent despite notice. Since the issue involved is in a narrow compass, the appeal taken up for disposal in the absence of any representation from the respondent. 3. Considered the submissions made by the Ld. SDR and perused the records. 4. The issue involved in this case is regarding the duty liability of the respondent on the goods lost due to fire in their factory premises.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chanama. In the Surveyor's report dated 08/11/2000 at para 6.01, it has been stated that exact cause of fire is not known, one probable cause could be electric short circuit in the wiring of staker motor that generated spark which came in contact with gunny bags and sugar inside and the fire was generated, the other probable cause can be an un-extinguished bidi or cigarette thrown carelessly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any. There is also no evidence that assessee did not take precautions for safety and security of goods to avoid fire accident. The fire was accidental, the assessee's staff could saved 2770 qntls of sugar and 10885.90 qntls of sugar is lost in fire accident and in view of these facts it was an unavoidable accident. In case of M/s.Voltas Ltd., Vs. CCE (2003 (156) ELT 295 the CESTAT has allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the 10,885.90 qntls of sugar lost in fire accident. The show cause notice under reference dated 16/09/97 was issued demanding duty of Rs.9,22,752/- on such quantity lost in fire. But since, the remission has been granted in respect of the said sugar, the show cause notice dated 16/09/97 is not sustainable and the same is hereby withdrawn. 5. As against the above said finding, the revenue grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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