2017 (9) TMI 1625

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....ise<br>Mr. Ashok, J. Shri S. K. Pandey, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent JUDGEMENT: Ashok Jindal The appellant is in appeal against the impugned order, wherein the claim of remission of Central Excise duty amounting to Rs. 8,16,081/- under Rule 21 of Central Excise Rules, 2002 has been denied by the ld. Commissioner. 2.The....

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.... the appellant submits that the fire accident took place due to short circuit which is unavoidable. The ld. Commissioner relied on the report of Chief Fire Officer who himself has stated that the fire took place due to electricity and reason of the fire is due to ignorance of the appellant. The same has been misinterpreted by the ld. Commissioner in the impugned order as negligence. In that circum....