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    <title>2013 (10) TMI 889 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the rejection of the remission application under Rule 21 of the Central Excise Rules, 2002, citing a violation of natural justice. The matter was remanded for fresh consideration with the direction to provide a reasonable opportunity for the appellant to present their case. Regarding the recovery of duty on goods lost in a fire incident, the Tribunal found the appeal premature and remanded it back to the Adjudicating authority for decision after the remission application. The importance of adhering to principles of natural justice and due process in legal proceedings was emphasized throughout the judgments.</description>
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      <description>The Tribunal set aside the rejection of the remission application under Rule 21 of the Central Excise Rules, 2002, citing a violation of natural justice. The matter was remanded for fresh consideration with the direction to provide a reasonable opportunity for the appellant to present their case. Regarding the recovery of duty on goods lost in a fire incident, the Tribunal found the appeal premature and remanded it back to the Adjudicating authority for decision after the remission application. The importance of adhering to principles of natural justice and due process in legal proceedings was emphasized throughout the judgments.</description>
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