TMI Blog2011 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner in the impugned order having never been disclosed to the appellants either in the show cause notice or at any time during the adjudication, the impugned order is in violation of principles of natural justice - Decided in the favour of assessee by way of remand - E/1268 of 2010 - - - Dated:- 21-6-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant : Shri J.C. Patel, Advocate For Respondent : Shri J.S. Negi, SDR Per : Mrs. Archana Wadhwa; After hearing the learned advocate Shri J.C. Patel, appearing for the appellants and Shri J.S. Negi, learned SDR appearing for the Revenue, we find that the dispute in the present appeal relates to remission of duty on the final products destroyed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants and was pending decision before the Commissioner. Instead of deciding the remission application, the same Commissioner issued the show cause notice to the assessee on the sole ground that as their remission application has not yet been decided, they are called upon to show cause as to why duty on their final products damaged in the fire mishap on 22.01.2009, should not be confirmed. The basis for proposed confirmation of demand is non action on the part of the Commissioner himself, and we fail to understand as to how an assessee can give a reasonable and plausible explanation to the show cause notice, issued in above terms, and defending himself on the ground that why Commissioner has not decided the remission application. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. 6. As regards the sleeping of the workers, he submits that they had done night duty and were sleeping during day time. In any case, the said factor cannot be made the basis for holding that the fire was unavoidable. He clarifies that fire extinguishers were installed in their factory and an immediate call was given to the fire brigade. As such, he submits that even if these five workers would have been awake, they would not have contributed in any manner in preventing occurrence of fire. He also explains that there were many other persons in the factory who were awake and in spite of that fire incident has happened. As such, above reasoning adopted by the learned Commissioner is without any basis. 7. As regards the plot number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner in the impugned order having never been disclosed to the appellants either in the show cause notice or at any time during the adjudication, the impugned order is in violation of principles of natural justice. Had the above points been communicated to the assessee, they would have given the explanation for the same, as stands rendered before us. As such, we find that the impugned order stands passed by the Commissioner in violation of principles of natural justice, we would like to set-aside the same and remand the matter to him so as to grant opportunity to the appellants to explain the doubts and points raised by him in the order. We accordingly, after allowing the stay petition, set-aside the impugned order and reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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