https://www.taxtmi.com/caselaws?id=354428 A remission claim cannot be finally rejected without observance of natural justice and proper consideration of the claimant's documentary evidence. The text notes that the fire incident was undisputed, the department had been informed, and supporting documents were submitted, yet the adjudicating authority passed the order after years without a show cause notice or personal hearing. It further records that the appellant's materials, including a chartered accountant's certificate on the insurance claim, were not properly considered. The rejection was therefore unsustainable and the matter required fresh adjudication after a fair opportunity of defence. en-us Fri, 12 Jan 2018 00:00:00 +0530 Mon, 05 Mar 2018 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354428 A remission claim cannot be finally rejected without observance of natural justice and proper consideration of the claimant's documentary evidence. The text notes that the fire incident was undisputed, the department had been informed, and supporting documents were submitted, yet the adjudicating authority passed the order after years without a show cause notice or personal hearing. It further records that the appellant's materials, including a chartered accountant's certificate on the insurance claim, were not properly considered. The rejection was therefore unsustainable and the matter required fresh adjudication after a fair opportunity of defence. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354428