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2018 (1) TMI 1164 - AT - Central ExciseRemission of duty - requirements of notice and personal hearing - Rule 21 of Central Excise Rules, 2002 - principles of natural justice - Held that: - the appellant have intimated the Department for the fire on 07.05.2012 within 6 days of the fire. The fact of the fire is not disputed by both the parties - also, necessary documents and the declaration were submitted to the Department by the appellant. The necessary documents were submitted by the appellant on 17.04.2013 and 22.04.2014. The declaration was contained in the claim filed by the appellant at Sr. No. 9. There has been clear violation of natural justice because there was no SCN, nor the appellant were given any opportunity of personal hearing at any stage by the adjudicating authority and the impugned order has been passed without reference to them - the matter requires to be remanded back to the adjudicating authority for fresh adjudication - appeal allowed by way of remand.
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