PANKAJ MITHAL,J. - (1.) Heard Sri Nikhil Agrawal, learned counsel for the appellant and learned Standing Counsel for the respondents.
(2.) Appellant M/s. Raltronic India Pvt. Ltd. has filed this appeal against the order 471/2008-SM(BR), dated 20-3-2008 in Excise Appeal No. 938 of 2006 passed by learned Appellate Tribunal, Principal Bench, New Delhi [2008 (226) E.L.T. 750 (Tri.-Del.)].
(3.) The following substantial questions of law arises in the present appeal:- 1. "Whether the loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the meaning of the phrase "goods have been lost or destroyed by natural causes or by unavoidable accident" for purposes of remission of duty under Rule 21 of the Central Excise Rules, 2002 2. Whether in the facts and circumstances of the case, learned Tribunal was legally justified in rejecting the claim of remission of duty under Rule 21 of the Central Excise Rules, 2002 even though the cause of accident in the appellant factory was accidental fire?";