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2013 (1) TMI 410 - AT - Central ExciseRemission of duty on the raw materials/ inputs/ packing materials rejected - Held that:- When this matter was remanded in 2008 the adjudicating authority i.e. the Commissioner did not find time till 31.01.2011 to call the appellant for hearing and considering his case on merits despite such a clear direction. Suffice it to say that this would tantamount to serious violation of principles of natural justice and is judicial indiscipline, thus constrained to set-aside the impugned order on this ground itself - assessee submitted the issue may be decided here only as the division bench of this tribunal in the case of Aditya Industries 2009 (2008 (10) TMI 561 - CESTAT,AHMEDABAD) has taken a view which is in favour of the assessee - appeal of assessee allowed by way of remand.
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