2007 (10) TMI 471

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.... Appellant. Shri S.L. Meena, SDR, for the Respondent. [Order]. -  I have heard Shri S.L. Meena, ld. SDR and Shri Sudeep Singh, ld. Advocate and gone through the impugned order passed by the Commissioner. 2. The appellant is engaged in the manufacture of sugar. The short issue involved is remission of duty in respect of sugar destroyed on account of fire which broke in the app....

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....the part of the assessee inasmuch as their claim with the insurance company stands settled, which by itself is a proof that the fire has taken place due to electric short circuit. 4. I find that every fire accident is on account of certain lack of precautions on the part of the person responsible for avoiding such incidents. Nobody invites fire and in the process likes to get his goods des....