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2014 (2) TMI 402 - HC - Central ExciseRejection of remission claim - Pecuniary liability - Held that:- Petitioner’s claim for remission is liable to be considered on its own merits. For enabling the petitioner to address the authority i.e. Respondent No. 2 on merits, it was necessary that the petitioner should have been given an intimation of hearing. The impugned order, prima facie, appears to have been passed without any formal hearing - rejection of remission would attract pecuniary liability hearing to the petitioner would have advanced the cause of justice - we set aside the impugned order dated 9-11-2012. The case be relegated to the stage of hearing - We, therefore, direct that the application for remission “Annexure F” to the petition would be heard and decided by Respondent No. 2 after giving an opportunity of hearing to the petitioner on all points - Decided in favour of assessee.
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