2007 (11) TMI 102

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..... see has not proved that fire was unavoidable - Appeal No. E/285/2006-SM - 1664/2007 - Dated:- 8-11-2007 - Shri S.S. Kang, Vice-President [Order per] Heard both sides. The appellant filed this appeal against the order passed by the Commissioner of Central Excise in respect of the remission application filed by the appellants. The appellants are engaged in the manufacture of Duplex board. .....

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..... pen campus which was wet with water due to fire fighting operation. It was also noticed by the officer that the stock of duplex board was not completely burnt yet it was badly damaged and it appears from the visual look that the same was not marketable nor further reprocessed or salvaged. The contention of appellant is that the fire is unavoidable accident. Therefore, the appellants are entitled f .....

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