2017 (5) TMI 1287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR),  for Respondent ORDER Per: Anil Choudhary The present appeals have been filed by the appellant-assessee. In Appeal No. E/3775/2010, the grievance is regarding the rejection of claim for remission. Vide Order-in-Original No. 16/Commissioner/GZB/2010 dated 13/08/2010, wherei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses on 30/03/2006 at 21.00 hours due to short circuit of electricity. As per the report of the Fire Department, they had immediately informed them of the incident of fire and due to timely information, the Fire Department could reached in time and colossal damage could be saved. The ld. Counsel further states that in view of the 'No Objection Certificate' dated 19/02/2006 issued by the In charge o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....002. Thus, the finding of ld. Commissioner that the appellant-assessee failed to satisfy that the loss suffered due to fire accident was due to reasons beyond their control, is vitiated and perverse and accordingly, fit to be set aside and their remission claim accordingly allowed and the appellant be held to be entitled to consequential benefits. 3.  Heard the ld. A. R. for Revenue who su....