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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 ..... The Commissioner rejected the request of the assessee for remission of duty of Rs.1,30,355/- due on the matches that were destroyed in two fire accidents which took place in the factory of the assessee on 3-10-2001 and 1-9-2002. The assessee promptly reported the occurrence of the accidents and the jurisdictional Range Superintendent visited the premises and verified probable cause of the acciden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace. The Commissioner observed that the first accident could have been easily avoided had the match boxes been stacked below the height of the electricity wires or on the side away from the wiring. As the faulty wiring was not rectified after the first accident, owing to the carelessness of the assessee, the second accident took place. He found that the fire accident had happened only because of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Tri.-Del.) (2) Kisan Sahkari Chini Mills Ltd. v CCE, 2008 (222) E.L.T. 540 (Tri.-Del.) (3) U.P. State Sugar Corporation Ltd. v. CCE, 2004 (168) E.L.T. 280 (Tri.-Del.). These case law also deal with denial of applications for remission of duty on excisable goods destroyed in fire accidents. They also lay down the same ratio that a fire accident cannot be attributed to anybody's carelessness a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e electrical wiring unattended and thereby caused the fire. Moreover, the only thing certain in this case is the fact of fire accidents and not the causes. The authorities involved which investigated the accidents attributed the same variously to rodents or squirrels unsettling the stacked cartons containing matches, improper electrical connection, excessive heating of equipment owing to faulty el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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