2009 (2) TMI 151

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..... attempt to capture the fire for the reason that there was scarcity of water inside the factory. The Commissioner has also noted that huge quantity of highly inflammable raw materials in drums was stacked in such a way that a sequential explosion occurred which thus aggravated the fire. He has also noted that the entrance and exit as well as windows were not proper and that narrow rooms and cabins .....

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..... tc. There is no dispute that there was a fire in the assessee's factory due to short circuit. The Commissioner has recorded a clear finding that the arrangements for safety and security of excisable goods in the factory was not proper to prevent the occurrence of the fire accident. The report of the Chief Fire Brigade Officer also notes that consequent upon specific enquiry conducted by the Fire B .....

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..... , U.P. State Sugar Corporation Ltd. v. CCE, Meerut, 2004 (168) E.L.T. 280 (Tri.-Del.), Ergo Auto Ltd. v. CCE, Faridabad - 2008 (232) E.L.T. 154 (Tri.-Del.), Chandpur Enterprises Ltd. v. CCE, Meerut-I - 2008 (229) E.L.T. 133 (Tri.-Del), Wellbert Pharmaceuticals Pvt. Ltd. v. CCE, Thane - 2005 (184) E.L.T. 396 (Tri.-Mumbai), Anand Duplex Ltd., v. CCE, Meerut-I - 2008 (223) E.L.T. .....

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