https://www.taxtmi.com/caselaws?id=116049 An appeal against an order of the Commissioner (Appeals) granting remission of duty under Rule 49 was held not maintainable before the Tribunal under Section 35B; the proper remedy for the Revenue lay before the revisional authority, so the Revenue's appeal failed for want of jurisdiction. Rejection of an assessee's remission request by letter, without a show cause notice, hearing, or speaking order, was contrary to natural justice and invalid. The matter required reconsideration after notice and opportunity of hearing. en-us Tue, 05 Jul 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116049 An appeal against an order of the Commissioner (Appeals) granting remission of duty under Rule 49 was held not maintainable before the Tribunal under Section 35B; the proper remedy for the Revenue lay before the revisional authority, so the Revenue's appeal failed for want of jurisdiction. Rejection of an assessee's remission request by letter, without a show cause notice, hearing, or speaking order, was contrary to natural justice and invalid. The matter required reconsideration after notice and opportunity of hearing. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116049