9911796707
TMI Blog2008 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical omissions since the appellants have established that the fire was an accident - there is no any adverse findings against the appellants in the verification conducted by the Range Superintendent – matter remanded to Commissioner - E/1182/2008 - A/2790/2008-WZB/AHD - Dated:- 11-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Ms. Aparna Hirandasi, Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the police department, police investigation report and FSL report. The Commissioner has also observed that appellants had failed to provide details of precautions to safeguard goods and they have not provided details of availability of fire fighting equipment trained staff and its use during the fire incident. He also observed that survey report of the insurer has not been made available. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have reversed the, credit. The ld. DR reiterates arguments given by the Commissioner. 4. We find that in this case the Commissioner has simply gone on technical points and it is noted that the fire accident took place on 2-3-2005 and the appellants submitted the claim in July, 2005 and after 3 years, the Commissioner has passed orders stating that the FSL report, Police Investigation Report ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Range Superintendent, there is no mention about what he has found and whether there is any adverse findings against the appellants. We find that the Commissioner's findings are basically on technicalities and substantive issues have not been considered. As regards next ground taken by the Commissioner regarding reversal of the Cenvat credit, in view of the Larger Bench decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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