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2015 (11) TMI 212 - AT - Central ExciseRemission of duty - Goods destroyed in fire - Held that:- No reasonable opportunity has been extended to the Appellants before their application for remission of duty, on the goods available in the factory premises and destroyed by the devastating fire on 22.11.2009, had been rejected. The argument of the department is that no separate hearing is required to be allowed as the Appellants were heard on 02.02.2012 in respect of demand notices, involving similar facts, is unacceptable for the simple reason that in the said Demand Notices, there has been no reference to the remission application. In any case, the requirement of the observation of the principles of natural justice cannot be dispensed with before rejecting the remission application as both the proceedings are treated separately by the Department. - remission application be taken afresh after affording an opportunity to the Appellants to place necessary evidences and defend their case effectively. After deciding their remission application afresh, the adjudicating authority would proceed with the adjudication of demand notices issued for recovery of duty. It is made clear that all issues are kept open and both sides are at liberty to produce evidences in their support. In the result, the impugned Orders are set aside - Matter remanded back - Decided in favour of assessee.
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