Remission of duty claim rejected without notice, hearing or reasons cannot stand; fresh decision required.

A rejection of remission of duty claim arising from fire damage was held unsustainable where no notice proposing rejection was issued, no opportunity of hearing was afforded, and no reasons were recorded. The proper course was to set aside the rejection and remand the matter for fresh consideration after giving the assessee a reasonable hearing and passing a reasoned order before adjudicating the pending demand notice.

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Issues: Whether the order rejecting remission of duty on account of fire was vitiated for want of notice, hearing and reasons, and whether the matter required remand for fresh decision.

Analysis: The remission claim was rejected without issuing notice proposing rejection, without affording the assessee an opportunity of hearing, and without recording reasons. In such circumstances, the order could not be sustained. The proper course was to set aside the order and require a fresh decision after giving a reasonable opportunity of hearing and by passing a reasoned order before adjudication of the pending demand notice.

Conclusion: The rejection order was set aside and the matter was remanded to the proper officer for fresh consideration in accordance with law.

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