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2019 (6) TMI 558 - CESTAT KOLKATARemission of duty - demand of duty on the goods lost in fire - HELD THAT:- In the last round of litigation before Commissioner (Appeals), the issue was remanded by him to the Original Authority for denovo decision, after the disposal of the remission application by the Jurisdictional Collector. Even though the original authority in his order dated 19.01.2007, has referred to a communication from the Commissioner dated 07.12.2006, rejecting the application for remission, the appellant has claimed that they have received no such order from the Commissioner. There is no option but to set aside the impugned order and remand the matter to the Jurisdictional Commissioner once again to decide the question of demand of duty on goods destroyed in fire, after disposing of the application for remission of duty filed by the appellant - appeal allowed by way of remand.
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