9911796707
TMI Blog2014 (8) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER The Court : Mr. Saurabh Bagaria, learned counsel, has argued this writ application with great force. His main submission was that there was a breach of the principles of natural justice by the Commissioner in passing his order dated 28th March, 2012. He referred me to Para 3.1 of the order. He submitted that it was recorded there that personal hearing was given in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation on 6th September, 2010 before the respondent authority for remission of excise duty payable on these goods. The foundation for this application was Rule 21 of the Central Excise Rules, 2002 which permitted the Commissioner to remit duty in case goods were destroyed by natural causes, accident etc. 4. On 16th November, 2010 a show cause notice was issued by the Revenue demanding the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... witnesses etc. The extent of this field has never been closed by the Court and it varies from case to case and from circumstance to circumstance. I am satisfied that the writ petitioners were able to present their case before the Commissioner. 7. The Commissioner rejected their application on several grounds. The first was that existence of the stock in trade and finished products was not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in this writ petition will be open before the Tribunal in addition to the usual grounds that are available on appeal. The Tribunal will use its discretion to go into the factual issue raised or it might remand the matter to the Commissioner, depending on the circumstances. 11. This writ application is accordingly disposed of. 12. Certified photocopy of this order, if applied fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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