AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.2 OF 2009 The Commissioner of Central Excise, Pune. ... Appellant Vs. M/s. Spectra Specialities. ... Respondents Mr. A.S. Rao with Ms. R. Ambekar for the appellant. Mr. M.H. Patil for the respondents. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 24TH MARCH, 2009. P.C.:- In this case, the Customs Excise and Service Tax Appellate Tribunal (for short, “the Tribunal”) has, in the impugned order, observed that it is not disputed that the fire and consequent destroying of the inputs used in the intermediate products and the capital goods were accidental. After recording this finding of fact, the Tribunal rejected the appeal filed by the Revenue. There is no AJN 2 question of law involved. Besides, the liability is to the extent of Rs.70,000/-. Hence, the appeal is dismissed. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]