https://www.taxtmi.com/caselaws?id=96351 Remission of excise duty on loss or destruction of molasses in approved premises requires the proper officer's satisfaction on the relevant facts, and that satisfaction must be reached through a quasi-judicial process. Because no show-cause notice or personal hearing was given, and the communication was not a speaking order by the Commissioner, the rejection of remission breached the proviso and natural justice. Uncertainty also remained on material facts, including whether the pit was approved. The matter was therefore remitted to the Commissioner for fresh adjudication after granting reasonable opportunity of hearing and passing a speaking order. en-us Tue, 03 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96351 Remission of excise duty on loss or destruction of molasses in approved premises requires the proper officer's satisfaction on the relevant facts, and that satisfaction must be reached through a quasi-judicial process. Because no show-cause notice or personal hearing was given, and the communication was not a speaking order by the Commissioner, the rejection of remission breached the proviso and natural justice. Uncertainty also remained on material facts, including whether the pit was approved. The matter was therefore remitted to the Commissioner for fresh adjudication after granting reasonable opportunity of hearing and passing a speaking order. Case-Laws Central Excise Tue, 03 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96351