Court Denies Duty Remission for Fire Loss; Assessee Failed to Prove Preventive Measures Against Smoking-Related Incidents.

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Full Text of the Document

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....Remission of duty - Loss of goods in fire - Chief Fire Officer gave opinion that it may be due to mishandling of workforce of assessee i.e. due to careless smoking of biris and cigarettes - assessee failed to prove what steps have been taken to prevent fire - Benefit of remission denied - HC....