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TMI Blog2024 (2) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... ts which is revealed in detail from the survey report of the survey conducted by the insurance company, it was found that the fire accident has taken place due to short circuit and immediately when the fire broken out the appellant s staff have properly taken the steps to call the fire extinguisher. Therefore, the defense of the appellant appears to be reasonable. It is found that one of the reasons given for rejection of remission claim is that there is discrepancy in the plot number in the Central Excise Registration of the appellant. However, the appellant have submitted that there was an inadvertent mistake in their registration which was subsequently rectified - once a mistake has been rectified, the rectification should be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim by Insurance Agency, before that the stringent survey was conducted in connection with the insurance claim and not only that even the forensic inspection was also conducted and after overall checking, it was found that the fire took place due to unavoidable reason, hence the insurance claim was given to the appellant. This itself shows that there is no mala fide or any lapse on the part of the appellant for fire accident took place in their factory. 2.2 He further submits that one of the grounds for rejection of remission is that the appellant was operating from two plots i.e. A-1/835 and 836, whereas the registration certificate dated 26 November, 2001 was issued only in respect of plot No. A-1/835. 2.3 It is his submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by the both the sides and perusal of record, we find that the Adjudicating Authority rejected the claim for remission of duty made by the appellant, on the assumption and presumption that the appellant have not taken proper steps to avoid the fire accident. From the facts which is revealed in detail from the survey report of the survey conducted by the insurance company, it was found that the fire accident has taken place due to short circuit and immediately when the fire broken out the appellant s staff have properly taken the steps to call the fire extinguisher. Therefore, the defens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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