https://www.taxtmi.com/caselaws?id=96194 A remission application under Rule 49 of the Central Excise Rules, 1944 had to be decided by the Commissioner himself through a written speaking order after granting a reasonable personal hearing. A departmental letter issued by an Additional Commissioner could not substitute that statutory requirement, and the denial of hearing vitiated the decision-making process. The duty demand raised by letter was also unwarranted where the same subject matter was already pending in adjudication on show-cause notices. The impugned proceedings were therefore unsustainable, and the matter was remanded to the Commissioner for fresh decision in accordance with law. en-us Thu, 17 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96194 A remission application under Rule 49 of the Central Excise Rules, 1944 had to be decided by the Commissioner himself through a written speaking order after granting a reasonable personal hearing. A departmental letter issued by an Additional Commissioner could not substitute that statutory requirement, and the denial of hearing vitiated the decision-making process. The duty demand raised by letter was also unwarranted where the same subject matter was already pending in adjudication on show-cause notices. The impugned proceedings were therefore unsustainable, and the matter was remanded to the Commissioner for fresh decision in accordance with law. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96194