2008 (3) TMI 220

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..... lants filed this appeal against rejection of application for remission of duty. 2. It is seen from the impugned order that a fire was occurred in the appellants factory on 30.4.1999 and destroyed the excisable goods. The appellants informed the Fire Brigade and the Range Superintendent. The appellants filed application for remission of duty on the excisable goods lost/destroyed in fire under Rule .....

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..... smoking with carelessness. He submits that it is not a case of natural cause or accident. 5. After hearing both the sides and on perusal of the record, I find that there is no dispute that the fire occurred at the appellants factory. The relevant portion of the finding of the Commissioner is reproduced below:- "From the case records, it came to notice that the fire had broken out in the noticee' .....

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..... e and they also failed to adduce any evidence to suggest the same as a major cause for this incident." 6. It is seen from the impugned order that the Fire Bridgade in their report stated that the fire had occurred for smoking with carelessness. The appellants were not sure for the cause of fire. There is no material produced by the Revenue that there was a mala fide on the part of the appellants. .....

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