2003 (5) TMI 113

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....his appeal is whether the appellant is entitled to remission of duty payable on excisable goods which when stored in its factory at Warora were destroyed by a fire which broke out on the night of 22-2-1989. It is not in dispute that the fire was not caused by natural causes or by any deliberate attack and was accidental. The Commissioner in his order has denied the remission. He has held that Rule....

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....ific conclusion arrived at by the police as to the cause of action is not challenged by the departmental representative. The insurance report of the surveyor in fact does not say with any degree of certainty that the fire was caused by a carelessly tossed cigarette butt. All that it says is as follows "As earlier stated, the fire was noticed in the store i.e. a portion of the building which was ot....

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....and clearly the meaning of the term "unavoidable accident" in the rule implies. An accident, broadly speaking is understood to refer to an event which, with a reasonable degree of care could not have been foreseen and if is foreseen could not have been avoided. If an accident can be avoided, it is not an accident. It is reasonable to conclude that the term "unavoidable accident" would mean an acci....

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....td. v. CCE - 2001 (128) E.L.T. 273 cited by the Counsel for the appellant that where the cause of the fire is not ascertainable, it cannot be said that the fire was avoidable, would apply to the facts before us. 4. The reliance by the Commissioner upon the decision of the Tribunal in Indian Farmers Fertilizers Co-operative Ltd. v. CCE - 1989 (41) E.L.T. 474 is misplaced. In that decision, the Tri....