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<h1>High Court overturns Tribunal's duty demand order on lost materials post-fire, remands for new decision. Appeal restored.</h1> The High Court set aside the Tribunal's order regarding duty demand on lost raw materials, work-in-progress (WIP), and finished goods due to fire, ... Remission of Duty - Principles of Natural Justice - Held that:- The appeal was preferred against the case of RALTRONICS INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2008 (3) TMI 101 - CESTAT, NEW DELHI], the Hon’ble High Court have set aside the aforementioned final order of this Tribunal and remanded the matter to the Tribunal for deciding the appeal afresh after affording the opportunity of hearing to both sides in accordance with law. Accordingly, registry directed restore the Appeal in the case of RALTRONICS INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2008 (3) TMI 101 - CESTAT, NEW DELHI] in the records and tag the same with the present appeal and put up both appeal together on 1st September 2017 for final hearing. The appeal relates to duty demand on lost raw materials, WIP, and finished goods due to fire. The High Court set aside the Tribunal's order and remanded the matter for fresh decision. The appeal is restored for final hearing on 1st September 2017.