2016 (11) TMI 186

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..... aside the said disputed fact for a while, I find that the other available evidences enclosed with the appeal paper book, if considered, it cannot be denied that there was an incidence of fire in the factory premises of the Appellant on 21/22.10.2006. Also, an insurance claim has been filed by the appellant against the damages and their claim was considered. Also, from the evidences on record, nowhere, it is forthcoming that after the incidence of fire, the department has issued demand notice for recovery of duty on the goods destroyed in the said fire, being failed to receive any such intimation from the Appellant. In the result, I am of the opinion that the matter needs to be remanded to the adjudicating authority to consider the evidenc .....

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..... cation. Hence, the present appeal. 4. Ld. Advocate Shri Hardik Modh for the appellant submits that even though they have produced various documents establishing that there was an incident of fire on 21.10.2006, but the ld. Commissioner has rejected their application solely on the ground that necessary intimation of incidence of fire was not furnished to the Range Superintendent within 24 hours of the said incident. Ld. Advocate further submits that even though the incident of fire was intimated to the Range Superintendent soon after the incidence, however, the said fact is disputed by the Revenue. It is his contention that beside the said intimation to the department, there are other evidences available on record to establish that the in .....

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..... losed with the appeal paper book, if considered, it cannot be denied that there was an incidence of fire in the factory premises of the Appellant on 21/22.10.2006. Also, an insurance claim has been filed by the appellant against the damages and their claim was considered. Also, from the evidences on record, nowhere, it is forthcoming that after the incidence of fire, the department has issued demand notice for recovery of duty on the goods destroyed in the said fire, being failed to receive any such intimation from the Appellant. In the result, I am of the opinion that the matter needs to be remanded to the adjudicating authority to consider the evidences afresh and arrive at a conclusion on the issue of remission of duty. I also find that .....

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