2018 (4) TMI 58

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.... Revenue has filed an application for rectification of mistake in the order passed by this Tribunal on 26.06.2017 on the ground that this Tribunal hold that the fire took place due to electric short circuit and the same was unavoidable. It is the contention of the Revenue that no such document was placed by the appellant on record to establish that fire took place due to unavoidable safety majors.....