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TMI Blog2008 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... had the assessee been careful is not reasonable or supported by facts of the accidents. Nobody invites loss of property due to accident by choosing to be careless. Accidents, especially, fire accidents occur despite all caution and care taken by people. - As the relevant rule empowers the Commissioner to grant the remission of duty due on excisable goods destroyed in unavoidable accidents, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases registered in the wake of fire accidents were closed by the jurisdictional Judicial Magistrate. The Magistrate found that in the first case, the match boxes stacked in the assessee's factory could have been top pled by rodents or squirrels and matches could have caught fire. He also surmised that the cause of the accident could be faulty electrical wiring. In the second case, the Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Rule 21 of Central Excise Rules, 2002 provides for remission where excisable goods were damaged or destroyed in the assessee's factory, owing to natural causes or unavoidable accidents, the Commissioner declined the application for remission. In the appeal and during hearing, the appellants rely on a large number of case law all of which support the plea that accident takes place in spite of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in view of the numerous decisions in favour of the appellants' case, the appeal may be allowed. The ld. JDR reiterates the findings of the Commissioner. 2. After careful consideration of the facts of the case and the submissions by both sides, I find that the Commissioner rendered a finding that the fire accidents in the instant case could have been avoided had the assessee been careful. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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