2005 (12) TMI 22

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....ected the appellants prayer of remission of duty in respect of the goods destroyed by fire and has confirmed the Central Excise duty of Rs. 45.18 lakhs in respect of the said damaged goods and has also imposed personal penalty of identical amount under the provisions of Section 11AC read with Rules 25 and 26 of the Central Excise Rules, 2002. 2. There is no dispute on the fact that the fire bro....

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....he appellant has not maintained proper fire safety measure inside the factory is against the subsequent report given by the fire Officer. 3. After hearing the learned Departmental Representative of the Revenue, we fully agree with the appellant's contention that fire incident took place un-expectedly and the appellant having taken all the precautions, thereafter, immediately to prevent the spre....