2002 (12) TMI 479

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....e Respondent. [Order per : Krishna Kumar, Member (J)]. -  Shri J.C. Patel, learned advocate arguing the case for the applicants submitted that the applicants are engaged in the production of fabrics falling under Chapters 52, 54, 55 and 58 of the First Schedule to the Central Excise Tariff Act, 1985; on 11-3-1999 the fire broke out in the factory premises of the applicants which has destroy....

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....d in the insurance report also it is mentioned that short circuit may be one of the reason for the fire. Besides, he also relied on the decision in the case of M/s. Hindustan Insecticides Ltd. reported in 1988 (33) E.L.T. page 575 and submitted that due to negligence of the applicant the fire has broken out and as such the applicant are liable to pay the entire amount of duty and penalty. 3.&emsp....