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2011 (6) TMI 57 - AT - Central ExciseDemand - Loss of stock due to fire in premise - Remission of duty - Rule 21 of Central Excise Rules, 2002 - The basis for proposed confirmation of demand is non action on the part of the Commissioner himself, and we fail to understand as to how an assessee can give a reasonable and plausible explanation to the show cause notice, issued in above terms, and defending himself on the ground that why Commissioner has not decided the remission application - the basis for issuance of the show cause notice was lapse on the part of the Commissioner himself in not deciding the remission application and reasoning adopted by the Commissioner in the impugned order having never been disclosed to the appellants either in the show cause notice or at any time during the adjudication, the impugned order is in violation of principles of natural justice - Decided in the favour of assessee by way of remand
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