https://www.taxtmi.com/caselaws?id=110841 Duty demand for molasses found short in storage cannot be sustained unless the assessee's remission application is first decided by the competent authority through a speaking order after hearing the assessee. An internal communication or mere intimation of rejection is not a lawful substitute for a reasoned decision. Because the remission claim was pending and had not been determined in accordance with law, the demand based on the alleged shortage could not validly be confirmed. The matter required reconsideration by the Commissioner, with a proper hearing and a fresh determination of duty liability. en-us Mon, 19 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110841 Duty demand for molasses found short in storage cannot be sustained unless the assessee's remission application is first decided by the competent authority through a speaking order after hearing the assessee. An internal communication or mere intimation of rejection is not a lawful substitute for a reasoned decision. Because the remission claim was pending and had not been determined in accordance with law, the demand based on the alleged shortage could not validly be confirmed. The matter required reconsideration by the Commissioner, with a proper hearing and a fresh determination of duty liability. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110841