2017 (9) TMI 1625

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..... premises due to short circuit as is the reason given by the Chief Fire Officer in his report who himself has stated that the fire took place due to electricity and reason of the fire is due to ignorance of the appellant. Fire due to short circuit is unavoidable due to improper voltage supplied by the Electricity Department or due to electricity failure - The same is unavoidable by taking all reaso .....

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..... 2.The brief facts of the case are that on 11/05/2010 a fire accident took place in the factory premises of the appellant, which was intimated to the Range Officer on 12/05/2010. On 13/05/2010 under a Panchnama physical verification of finished goods, raw material destroyed in fire was taken. The appellant filed a remission application, for remission of duty on the goods lost in fire accident, on 2 .....

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..... ircumstance, the impugned order is not sustainable in the light of the decision of Hon ble CESTAT Bench of Delhi in the case of Arhant Studes Ltd. Versus Commissioner of Central Excise, Ghaziabad reported at 2016 (332) E.L.T. 827 (Tribunal Delhi). 4.On the other hand, ld. A. R. for Revenue reiterated the findings of the impugned order. 5.Heard the parties and perused the facts on record. .....

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