2009 (2) TMI 151

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....llant. Shri Sansar Chand, DR, for the Respondent. [Order].- The above appeals arise out of orders rejecting the assessee's claim for remission of duty on goods destroyed in fire accident and consequential demand of duty thereon. 2. I have heard both sides. Duty can be remitted on goods destroyed due to natural causes or by unavoidable accident etc. There is no dispute that there was a fir....

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....e not proper and that narrow rooms and cabins were constructed with the use of small flaps, which also aggravated the fire. Therefore, the destruction of the goods cannot be said to have occurred beyond the control of the assessee i.e. it cannot be said due to unavoidable accident. 3. The case laws cited by the learned Counsel for the assessee namely, U.P. State Sugar Corporation Ltd. v. CCE, M....