https://www.taxtmi.com/caselaws?id=93042 A remission claim under the Central Excise Rules was found to have been decided ex parte without proper consideration of the assessee's defence that exported footwear was stored in a transport godown and affected by a fire accident. The authorities had proceeded on the footing that some goods were accounted for and the balance unaccounted, but had not adequately examined the material circumstances relevant to remission under the proviso to Rule 14A of the Central Excise Rules, 1944. The order was therefore set aside and the matter remanded for fresh adjudication. en-us Tue, 31 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93042 A remission claim under the Central Excise Rules was found to have been decided ex parte without proper consideration of the assessee's defence that exported footwear was stored in a transport godown and affected by a fire accident. The authorities had proceeded on the footing that some goods were accounted for and the balance unaccounted, but had not adequately examined the material circumstances relevant to remission under the proviso to Rule 14A of the Central Excise Rules, 1944. The order was therefore set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93042