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TMI Blog2017 (6) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for remission of duty. By the impugned order, the Commissioner of Central Excise allowed the remission of duty in respect of finished Jute products burnt in the factory premises of the respondent due to fire accident on 14.05.2008. 3. The ld.A.R. appearing on behalf of the Revenue reiterates the grounds of appeal. It is stated that in absence of any evidence on record regarding the quantity stored in the godown, the figures arrived by the surveyor on finished goods do not appeal to be acceptable. It is also stated that the respondent has not taken adequate preventive measures to avoid fire accident. It is further stated that it has been observed that such fire accident in the respondent's factory takes place almost every year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix, police authorities has filed the fire case as an accident after due investigation. Even Insurance Company has also settled the claim of the appellant and has not raised the objection that fire accident was avoidable or that there was any negligence on the part of the appellant. Negligence on the part of the appellant could be attributed if they were required to take certain actions/precautions as per laws of the land but they failed to take such precaution/action. Therefore, we do not agree with the view of the department from the facts and circumstances of the case that the fire accident was avoidable. Our views are fortified by the view taken by Rajasthan High Court in the case of UOI v. Hindustan Zinc Limited [2009 (233) E.L.T. 61 (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority concerned, and that having been recorded by the learned Tribunal, it is a pure satisfaction of fact, altogether subjective. The findings recorded by the Tribunal have already been quoted above, which in our view leaves no manner of doubt that the learned Tribunal had independently recorded its satisfaction about the loss, or destruction having been sustained by the assessee under the circumstances as covered by Rule 21. Then, merely because the Tribunal also referred to, or relied upon the accounting policy, which as held above, is not relevant, would not in any manner vitiate the finding, recorded by the Tribunal. The finding remains the findings of fact." 5.3 Similar views were expressed by Allahabad High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of remission, on these two grounds, is rendered altogether otiose. If things were to be stretched in the manner, and to the extent, as the learned counsel for the appellant wanted us to, probably, no loss or destruction, would fall in either of these clauses, obviously, because in either case, grounds may be projected, on the anvil of requirement of appropriate storage, or safety measures, and so on and so forth. Even in cases of unavoidable accident it can always be contended, that the accident could be avoided by taking recourse of one or more measures. Thus, a bit liberal rather more practical approach is required to be taken in the matter. Of course, we quiet agree with the learned counsel, that mere accounting practice of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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