2014 (4) TMI 186

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....Wadhwa: After hearing both the sides, we find that the appellant is engaged in the manufacture of footwear and the dispute in the present appeal relates to demand of duty in respect of fully manufactured goods which were destroyed in the fire accident. The said fire accident occurred in the appellant's neighboring unit on account of short circuit and spread to appellant unit. 2. Show cause n....

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.... and engulfed their factory. If that be so, we find no justifiable reason for the Commissioner to come to a finding that there was no natural cause. The occurrence of fire on account of short circuit has to be held as natural cause, as a particular and practical meaning has to be given to the expression natural cause. The Hon'ble Rajasthan High Court in the case of Union of India Vs. Hindustan Zin....

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....t of 4200 pairs of shoes which were destroyed in the fire. This indicates that the Revenue accepts the appellant contention that prior to the fire accident, the figures appearing in RGI register of 4200 shoes. Further, from the insurance papers, it becomes clear that the claim was made in respect of same quantity of footwear in as much as the same tallies with the value. It is also on record that ....