ignition, which could ignite accidental fire in the godown and observed burn pattern at the site of fire makes us not to rule ... stock with no resale value.
The above facts together with the burn pattern observed by the surveyors at the site of fire leads
were detected at the site and on the burnt parts, the burn pattern was
consistent with intentional ignition (arson) and not accidental combustion,
despite repeated
alleged that it was due to some electric short circuit resulting in
burning of flames.
3. A police complaint was lodged giving rise to crime ... circuit failure and observed that there were some abnormal
or unnatural burn patterns on the basis whereof it was presumed that the fire
could have
alleged that it was due to some electric short circuit resulting in
burning of flames.
3. A police complaint was lodged giving rise to crime ... circuit failure and observed that there were some abnormal
or unnatural burn patterns on the basis whereof it was presumed that the fire
could have
sparking or short-circuiting, there was no internal explosion and the pattern
of burn damage indicated exposure to an external heat source findings that ... external fire or heat
source, as reflected in the burn pattern and the untouched condition of the
high-voltage components in the compressor room findings
drew an inferences and on an in-depth examination of the patterns of burning, multiple origins of fire, unnatural spread of fire, presence of fire ... such as kerosene and on an in-depth examination of the patterns of burning, multiple origins of fire, unnatural spread of fire, unnatural spread
appellant had explained the reasons for
variation in percentage of burning loss and consumption pattern.
In my opinion, the reasons mentioned by the appellant ... assessee has explained the reasons for variation in percentage of
burning loss and consumption pattern. The observation of the CIT(A) that
there
some external reason, which is
quite evident from the pattern of burning inside the car and at the
same time, the right window glass opened
Seen vs Unknown on 7 June, 2012
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH
Nikon India Private Limited vs New Delhi on 8 March, 2022
Author: Dilip Gupta
Bench
