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TMI Blog2018 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent The issue in dispute pertain to denial of remission of an amount of Rs. 9,55,995/- claimed on 9770 quintals of sugar packed in jute bags that were said to have been destroyed by fire that occurred at the factory of the appellant on 22nd March 2010. Vide order-in-original no. NSK/EXCUS/002/COM/025/2015-16 dated 16th March 2016, Commissioner of Central Excise and Customs, Nasik - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the various grounds that did not apply to the present dispute, the original authority confined the findings in adjudication to unavoidable accident. According to him sugar is not inflammable or prone to self-combustion, and, as the report of the surveyor did not indicate the cause of the fire, the claim was inadmissible. 2. Learned Consultant relies upon the decision of the Hon'ble High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to deny the remission. It was also submitted by Learned Consultant during the hearing that the adjudicating authority had neglected to give an opportunity to the appellant to place before him evidence of the combustible nature of the sugar. 5. The issue raised being one of denial of principles of natural justice it would be appropriate for the matter to be considered afresh by the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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