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TMI Blog2023 (4) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed a duty demand of Rs.3,69,969/- (original demand confirmed by the Adjudicating Authority being Rs.4,46,727/-). To the extent of imposition of penalty by the Lower Authority, the Ld. Commissioner (Appeals) set aside the said order. 2. The Department has filed Cross Objections No. 75133/2019 against the impugned order passed by the Ld. Commissioner (Appeals) for: (i) Reduction of the duty demand confirmed of Rs.3,69,969/- by Commissioner (A) as against Rs.4,46,727/- confirmed by the Lower Authority (ii) Setting aside the penalty of Rs.10,000/- imposed by the lower Authority. 3. Heard both sides. 4. The Learned Advocate submitted that the present demand concerns a protective demand Show Cause Notice issued by the Department in a mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 3/12/2012 to the Jurisdictional Commissioner requesting/interalia to expedite their case for remission of duty, on goods destroyed in the said fire. 6. It is further stated that it is only on 06/08/2014, that they came to learn of the rejection of their claim for remission of duty, by the Commissioner, vide letter C. No.V(30)8/Misc/Tech/HWD-II/13 dated 06/08/2014) issued by the Superintendent (Tech) Central Excise Howrah West-II Division. 6.1 For ready reference the said letter is reproduced as under:- GOVERNMENT OF INDIA OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE 7 SERVICE TAX; HOWRAH WEST DIVISION-II, 25 PRINCEP STREET, (4TH Floor), Kolkata- 72 Dated: 08.08-2014 C. No.V(30)8/Misc/Tech/HWD-II/13/2992 To M/s. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed that this Tribunal, with reference to the said rejection of the Remission Application filed by the appellant before the Jurisdictional Authority had vide its order No.FO/75231/2018 dated 09/03/2018 had held as under:- 8.1 4. Heard both sides and perused the appeal records. 5. The main submission of the Learned Counsel is that the impugned communication communicating the Order of the Commissioner is without giving any reason and therefore such order cannot be sustained. The learned Counsel also argued on the merits of the case. 6. I do not find it necessary to go the merits of the case at this stage for the reason that the communication of the Commissioner is without any reason. It is well settled law that any order or deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. It is imperative that due consideration is given and a speaking order is pronounced in the matter of the remission application afresh by the lower authority. Any decision on the protective demand Show Cause Notice dated 06.11.2012 issued to the appellants can only be an outcome of the decision in the remission application, outcome of which under the present circumstances is yet pending decision.. 12. Under the circumstances, the Order passed by the Learned Commissioner (Appeal) bearing OIA No. 25/Hal/CE/2018-19 Dated 04.05.2018 is set aside and the original authority is directed to first comply with the orders of this Tribunal- FO No.75231/2018 dated 9 March 2018. 13. The Cross Objections filed by the Department are also dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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