Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1122 - AT - Central ExciseRemission of duty - Show Cause Notice was not issued by Commissioner to give opportunity to appellant to put their case - Rule 21 of the Central Excise Rules, 2002 - Violation of principles of natural justice - HELD THAT:- The learned Commissioner has clearly recorded that the fire taken place in the factory of the appellant is similar to the fire which took place at the earlier occasion, despite this recording he has rejected the application on the ground that the appellant has not submitted the documents and their explanation that whether the fire was avoidable or non-avoidable - when the learned Commissioner was not inclined to grant the permission for remission of duty, he should have brought all the points to the notice of the appellant so the appellant could have made the proper defence and file the documents if any, required. Without informing the appellant regarding the views of the learned Commissioner for rejecting the remission application is clearly a violation of Principles of Natural Justice. The case of the remission of duty needs to be reconsidered by giving the opportunity to the appellant to make their submission on all the points which the learned Commissioner wants to raise - matter remanded to the Commissioner for passing afresh denovo adjudication order after granting the sufficient opportunity to the appellant to present their case - appeal allowed by way of remand.
|