9911796707
TMI Blog2016 (1) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... arelessness on the part of the appellant. In view of the categorical finding of Chief Fire Fighting Officer, it is an unambiguous conclusion that the fire started in the adjoining factory of M/s. Jandial Shoe Factory thereafter spread to the adjoining factory of Golden Eagle Shoe and from their pursuant to caving in of the roof the fire spread to the appellant’s factory and immediately engulfed the whole factory. We have further found that the appellant had given timely notice to the Excise Authorities and hence, no case of negligence is made out against him which could have prevented the Excise Authorities in verifying the accident and/or loss. Rejection of quantum of loss is also erroneous and no reasons have been given for the same. In c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rby factory of M/s. Jandiyal Shoe Factory, Agra, remission claim is not supported by any statutory records as regard the loss, as claimed and the damage have been calculated on the basis of assumption and presumption only. Further, it is held that the appellant's contention that the fire incident was due to unavoidable accident, is not sustainable, as the fire which started in the nearby factory due to electric short circuit on 16/10/1998 at around 14:00 hours and spread to the appellant's premises later on. The Chief Fire Officer, Agra in his report dated 31/12/1998 although discussed the timing of fire accident in the nearby factory but did not mention time of fire accident which took place in the appellant's premises on the same day. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased profusely and spread to five adjoining shoe factories including that of the appellants on the same day. According to the report of Chief Fire Officer, Agra, the fire occurred on 16/10/1998 at 14:20 hours when information was received at the Fire Station and the Fire Brigade immediately left for control of the fire. It is also stated in the report that damage occurred to the buildings and accommodations. Further reason for starting of the fire is stated to be electric short circuit which started in the adjoining M/s. Jandiyal Shoe Factory and soon spread to the other factories including the factory of the appellants. The Fire Department pumped water, foam etc. for about 63 hours and only thereafter they could control the fire. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but due to breaking of linter all of sudden and spreading of the flames, the fire spread to the appellant's factory resulting into the damage due to fire. 5. The learned counsel for the appellant states that the findings of the learned Commissioner that the incident of fire in the appellant's factory is not due to unavoidable accident, is erroneous and fit to be set aside in view of the explicit findings of Chief Fire Fighting Officer, Agra. It have nowhere come in the report of Fire Authority that there was any element of negligence on the part of the appellant or the appellant was operating his factory without the consent of the Fire Authority as required under the law. Further, there is no basis of the findings by the learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- and thereafter @ 15% Adv. It was also urged that the appellant was exporting substantial portion of his production and only clearing the negligible portion in DTA. The data of clearance for export as well as for home consumption during the preceding four financial years, immediately before the fire accident, is as under :- Financial Year For Export (Rs.) For Home (Rs.) (i) 1993-94 9,00,83,368/- Nil (ii) 1994-95 10,54,32,517/- 11,82,812/- (iii) 1995-96 10,04,43,256/- 14,56,120/- (iv) 1996-97 16,12,30,175/- 1,48,585/- 6. Accordingly, it is urged that evidently the goods manufactured for export got destroyed in fire. Thus, demanding duty on destroyed goods which were meant for export by rejecting the remission cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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