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1 - 3 of 3 (0.22 seconds)Commissioner Of Central Excise And ... vs Welspun Terri Towels on 26 November, 2001
5. Further we find that this issue is covered by the decision of the Tribunal in the case of CCE vs. Welspun Terri Towels. The Tribunal in a similar situation held that in the absence of any proof to show that fire was caused by the assessee or by his negligence, The commissioner was not required to ascertain the cause of fire. We respectfully follow the above decision of the Tribunal and set aside the order. The appeal is allowed.
Vinay Kr. & Others, Sh. Ramesh Kumar, ... vs Cce, Chandigarh on 5 January, 2001
4. Now, coming to the merits of the case. Revenue is not disputing the fact that the incident of fire had not taken place in the factory. The application for remission was rejected only on the ground that cause of destruction of goods was neither natural nor unavoidable. We find that Hon'ble Allahabad High Court in the case of Jawahar Lal Vs. CCE, held that discretion conferred on Collector of Central Excise to remit the duty if the goods were lost or destroyed by unavoidable accident cannot be exercised arbitrarily but has to be exercised judicially and according to law. The refusal to exercise discretion in favour of assessee must be based on facts justifying the refusal.
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