1997 (1) TMI 321

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....ed part of the damaged sugar and it claimed remission of duty on the sugar destroyed. Remission was refused in the proceedings before the Assistant Collector, whose order was confirmed by the Collector (Appeals). In appeal, this Tribunal allowed the assessee's appeal by way of remand, directing the Collector (Appeals) to decide the case afresh, after considering the evidence produced by the assessee, as to the cause of the fire which resulted in the destruction of the sugar. In pursuance of this order, the Collector (Appeals) has passed an order rejecting their claim for remission. Hence this appeal. 2. The advocate for the appellant contends that the causes of the fire accident is not ascertainable. He points out that the report of....

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....is report and says "the cause of fire appeared to be spontaneous combustion in gunny bags in which sugar was packed". This is, in our view, a tentative statement and not a conclusive determination. The insurance company had, in reply to a query, informed the Superintendent as follows : "The exact cause of the fire could not be ascertained. There being no electrical connections in the godown, chances of electrical short circuit are ruled out. On making inquiries, we were informed that the workers were generally not in habit of smoking and hence the chances of the fire being caused by the bidi or cigarette butt are also very remote. There appears some possibility of spontaneous combustion in the gunny bags in which sugar was packed in case....