TMI Blog2022 (1) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR, MEMBER (JUDICIAL) Shri S.Suriyanarayanan, Advocate for the Appellant Shri G.Kirupanandan, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the fire has taken place in the factory of the appellant and certain excisable goods were destroyed. They have filed an application for remission of duty under Rule 21 of the Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neous application, they have raised the ground that with reference to the destroyed goods they have reversed the Cenvat Credit which they are not supposed to reverse as per this Tribunal judgment in the case of DIC INDIA LIMITED Vs.CCE- 2017 (12) TMI 280- CESTAT MUMBAI which has relied upon the judgment of the Larger Bench in the case of GRASIM INDUSTRIES LTD Vs. CCE- 2007 (208) ELT 336 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Therefore, in my view the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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