2018 (7) TMI 1769

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.... Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri P.K. Mathur, Advocate for appellant and Shri Mohammad Altaf, Assistant Commissioner (AR) for revenue. We note that the appellant is engaged in the manufacture of Silica products and was availing the benefit of Cenvat cr....

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.... show cause notice stands decided by the Commissioner vide his impugned order, rejecting the remission application on the ground that the fire has occurred on account of electric sort circuit, which was avoidable and as such, the accident cannot be held to be on account of natural causes. He further observed that no attempt/effort stand made by the staff of the factory to control the fire as such ....

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....in it was certified that the steps to prevent fire were adequate. The reports of other inspecting agencies were also available, which confirmed that the fire was unavoidable. On the contrary, in this case on such report from any agency in available on records. Even, the party failed to provide any evidence of installation of proper fire fighting equipments or provide any detail of training given t....

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....y result in destruction of the assessee's goods. Every accident is a result of some negligence or omission on the part of the person concerned of unless such negligence is deliberate, the accident have to be held as unavoidable. 5. An identical issue was considered by this bench in the case of Sumit Chemicals Pvt. Ltd. Final Order No.70126/2015 dated 16.12.2015 wherein it was held that the asse....