CESTAT Ahmedabad: Appeal Allowed, Commissioner's Decision Set Aside. Fresh Hearing Ordered.

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the Commissioner's decision to reject the request for remission of duty. The Tribunal ordered a fresh decision, emphasizing the appellant's right to a hearing and a speaking order. The matter was remanded to the Commissioner for reconsideration with the appellant's input.

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The Appellate Tribunal CESTAT Ahmedabad allowed the appeal against the Commissioner's decision to reject the request for remission of duty. The Tribunal found that the appellant should have been given a hearing and a speaking order. The impugned order was set aside, and the matter was remanded to the Commissioner for a fresh decision, with the appellant given an opportunity to present their request.

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