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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 ..... e fire occurred and the goods were destroyed. It is well settled by various decisions that remission of duty cannot be denied on the presumption that fire accident was avoidable - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. Additionally, they have provided water Carbon Di Oxide Manual 9 ltrs fire extinguishers in the alternative column posts around the area. Assessee have filed a claim with the Insurance Company, but not yet realize any compensation from them." 6.1 I find that the concerned Range Superintendent physically verified the spot and submitted the report. I find that there is no dispute that the fire occurred and the goods were destroyed. It is well settled by various decisions that remission of duty cannot be denied on the presumption that fire accident was avoidable. In the case of Sanskriti Packaging Pvt. Ltd. Vs. CCEx. & S.T., Surat : 2015 (318) ELT 451 (Tri.-Ahmd.), it was held as under : "5.2 Based on the above factual matrix, polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 quite agree with the learned counsel, that mere accounting practice of the assessee, could not be considered for granting remission, under Rule 21, rather, only requirement of Rule 21 is, that the concerned authority should be satisfied that goods have been lost or destroyed, by natural causes or by "unavoidable accident". 13. Then in very nature of things, contemplated by Rule 21, the aspect of satisfaction, about the destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... care and protection. Both the expressions have to he construed in a reasonable manner to sub-serve the object of the legislature in introducing the provision for remission of duty in Rule 21." 6.2 In the case of CCE Vs. M. Kumar Udyog (P) Ltd. reported in 2014 (306) ELT 19 (All), the Hon'ble High Court dismissed the appeal filed by the Revenue on the identical issue. 6.3 In case of Union of India Vs. Hindustan Zinc Ltd. reported in 2009 (233) ELT 61 (Raj.). The Hon'ble High Court dismissed the appeals filed by the Revenue and held as under : "12. In our view, the expressions, being natural uses and unavoidable accident are required to be given, reasonable and liberal meaning, lest the provisions of Rule 21, so far they relate to admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ependently 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. 14. The result of the aforesaid discussion is, that we do not find any force in the appeals. The same are, therefore, dismissed." 7. In view of the above discussions and decisions of various judicial authorities, I do not find any reason to interfere with the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. (Operative part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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