2015 (12) TMI 1594
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.... goods and work in progress. 2. The appellant suffered fire accident in the early morning on 17-1-2012 and the fire was reported to the Fire Department at 6 am/6.17 am and the fire department reached the place of occurrence at 6.23 am. As per report of the fire department, the reason for fire is short circuit and no foul play has been found. Further as is evident from the report of fire department some staff of the appellant got injured and severely burnt and were moved to hospital/nursing home. The appellant vide letter 17-1-2012 informed the Superintendent about fire incident and loss of finished goods, semi-finished products and raw materials as well as loss of plant & machinery. Pursuant to the receipt of the remission claim, sh....
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....ed that they were regularly obtaining safety certificate from fire department for running their plant and the last consent was taken on 17-6-2011 which is within one year of the date of loss. So far finding of the ld. Commissioner, the staff in the factory, it appears, were not given training on regular interval to face such emergent situation like fire. It is stated that there is no basis for such finding in view of the conclusive report of the fire department. So far finding as to lack of effort on the part of the appellant to mitigate loss or reduce loss, the ld. Consultant states that the same is without any basis which is apparent from the report of the fire department which states that report of fire starting was received by the fire ....
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