https://www.taxtmi.com/caselaws?id=93858 Rule 96ZQ(7) on abatement of duty for non-operation of a hot air stenter requires the assessee to be given notice and a reasonable opportunity to show that the prescribed conditions have been met. An abatement claim cannot be rejected without hearing the applicant and properly considering the application. An order passed without notice, without hearing, and without due application of mind is contrary to the Rule's basic requirements and violates natural justice. The rejection of abatement was therefore stated to be unsustainable, and the matter was remanded for fresh decision after personal hearing. en-us Wed, 19 Apr 2000 00:00:00 +0530 Thu, 17 Nov 2011 13:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93858 Rule 96ZQ(7) on abatement of duty for non-operation of a hot air stenter requires the assessee to be given notice and a reasonable opportunity to show that the prescribed conditions have been met. An abatement claim cannot be rejected without hearing the applicant and properly considering the application. An order passed without notice, without hearing, and without due application of mind is contrary to the Rule's basic requirements and violates natural justice. The rejection of abatement was therefore stated to be unsustainable, and the matter was remanded for fresh decision after personal hearing. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93858