https://www.taxtmi.com/caselaws?id=417657 The Tribunal found in favor of the appellant, setting aside the rejection of the application for remission of duty under Rule 21 of the Central Excise Rules, 2002. It held that the Commissioner's failure to provide a Show Cause Notice violated the Principles of Natural Justice. The Tribunal also directed reconsideration of the reversal of Cenvat Credit related to the destroyed goods, citing relevant precedents. The matter was remanded to the Commissioner for fresh adjudication, with instructions to allow the appellant an opportunity to present their case. The appeal was allowed for remand, and the miscellaneous application was disposed of. en-us Thu, 27 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417657 The Tribunal found in favor of the appellant, setting aside the rejection of the application for remission of duty under Rule 21 of the Central Excise Rules, 2002. It held that the Commissioner's failure to provide a Show Cause Notice violated the Principles of Natural Justice. The Tribunal also directed reconsideration of the reversal of Cenvat Credit related to the destroyed goods, citing relevant precedents. The matter was remanded to the Commissioner for fresh adjudication, with instructions to allow the appellant an opportunity to present their case. The appeal was allowed for remand, and the miscellaneous application was disposed of. Case-Laws Central Excise Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417657