Appeal granted due to procedural error, emphasizing fair hearing rights for appellants.

The delay in filing the appeal was condoned due to valid reasons provided in the application. The appeal, challenging the rejection of a claim for duty remission, was allowed as the intimation by the Superintendent was not an appealable order, leading to a violation of natural justice principles. The impugned order was set aside, and the case was remanded for a fresh decision, stressing the significance of affording appellants a fair hearing in administrative proceedings.

---

---

Issues involved:
1. Condonation of delay in filing the appeal.
2. Appealability of intimation given by the Superintendent.
3. Violation of principles of natural justice in rejecting the claim for remission of duty.

Condonation of delay in filing the appeal:
The appellants filed an appeal against an impugned order along with an application for condonation of delay. They argued that the intimation given by the Superintendent, which led to the delay, was not an appealable order. The delay was condoned based on the satisfactory reasons provided in the application. The appeal was taken up for disposal despite no appearance from the appellants or any request for adjournment.

Appealability of intimation given by the Superintendent:
The appellants had filed a claim for remission of duty on molasses lost due to evaporation and deposition. The Commissioner rejected their claim without issuing an order, only sending an intimation through the Superintendent. As the intimation was not an appealable order, the appellants were unable to file a timely appeal. It was noted that the appellants were not heard by the Commissioner before the decision was made, leading to a violation of the principle of natural justice. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner for a fresh decision after providing a reasonable opportunity for the appellants to present their case and receive a speaking order.

Violation of principles of natural justice in rejecting the claim for remission of duty:
The judgment allowed the appeal by remanding the case, setting aside the impugned order. The decision highlighted the importance of adherence to principles of natural justice in administrative proceedings, emphasizing the need for a fair hearing before reaching a conclusion on matters affecting the rights of the appellants.

---