2008 (5) TMI 176

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....ainavati, C.A., for the Respondent. [Order]. - Appeal filed by the assessee as also by the Revenue are being disposed off by a common order as they arise out of the same set of facts and circumstances. 2. Vide his order dated 16-10-2006, impugned by the assessee, Commissioner has rejected the remission claim of the assessee made on the ground that the cloth valued at Rs. 45 lakhs (appx.) was....

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....s, it has to be held as an unavoidable accident. The Commissioner has not discussed as to how the appellant could have avoided the above mob and as to how he has himself contributed to the said situation. The expression used in Rule 21 is not only in respect of goods lost or destroyed by natural causes but the same also relates to the goods destroyed on account of unavoidable accident. In view of ....