TaxTMI 
TaxTMI 
1997 (12) TMI 312
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....hri K.M. Mondal, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant was a manufacturer of perfumery compounds, aromatic chemicals, flavouring essences and similar goods. Following the outbreak of a fire in its factory on 29-9-1980, which destroyed all records of finished goods and raw material, it claimed remission of duty. Notice issued to the assessee propo....
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....In fact he did not even accept that the fire was caused by accident. He said that the fire was caused by "heated resinoids overflowing the vessel in the absence of the supervisor whose job was to stir them to attend to them when it was being heated." He concluded that there was a clear case of negligence. He further noted that the Superintendent of Central Excise had given as the cause of the fire....
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.... the Collector seems unsure as to the cause of the accident. While he mentions in one paragraph that it was an accident which could have been avoided, he says that it was caused by overflowing of the heated resinoids. He says in the next paragraph that the Superintendent has said that the fire was due to leakage of ethylacetate and its consequent bursting into flames. The fire brigade has indicate....
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....rial on which he has based his conclusions. There would have to be specific evidence on record before it can be said that the fire was not caused by unavoidable accident. The claim that the fire was caused by unavoidable accident has therefore to be accepted. The appellant could claim benefit of remission of the goods destroyed in the fire. 4. In the order impugned in the appeal, the Colle....