TaxTMI 
TaxTMI 
2009 (1) TMI 383
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....]. - This is an appeal against Order-in-Original dated 17-1-07 passed by Commissioner of Central Excise, Ghaziabad rejecting the application for remission of duty on finished goods lost due to fire accident. The facts of this case are that the Appellant had a fire accident in their factory on 7-9-04 which resulted in total destruction of finished goods and also part of stock of raw material. They ....
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....ent took place was holiday being Janmashtami, as a result of which the fire could not be detected in initial stages, that on 7th September 2004 itself, after calling the fire brigade and filing F.I.R., the Appellant had informed the Jurisdictional Central Excise Superintendent on phone about the accident, that on the very next day, the Appellant informed the Assistant Commissioner giving the detai....
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....hould be made within 24 hours and that the other ground by the Commissioner that the Appellant did not take measures to prevent the fire is also not correct, as the fire accident had taken place on holiday when the factory was closed. 2.2 Shri M.M. Singh, the learned Departmental Representative, defended the impugned order reiterating the Commissioner's findings. He emphasized that the time perio....
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....xt day copies of which are enclosed at pages 16 and 17 of appeal paper book. Though the Appellant plead that the Range Superintendent had been telephonically informed about the accident on 7th September itself, according to Department there is no confirmation of the same and as per the Department's records their letter dated 8-9-04 giving the details of the accident was received only on 9th Septem....