2004 (4) TMI 452

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....pellant. Shri M.K. Madhyastha, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by M/s. Gepach International, against the letter No. 401/2003, dated 18-7-2003, issued by the Superintendent of Central Excise, Peenya Range, Seshadripuram, Bangalore, to M/s. Karnataka Antibiotics & Pharmaceuticals Ltd., intimating that their  application dated 24-2....

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....or remission of duty has to be disposed of by the Commissioner himself and that too by an order in writing. The order for rejection of remission of duty and destruction of goods has been passed without making any findings. Application for destruction of excisable goods and remission of duty was filed with the office of Deputy Commissioner of Central Excise under Rule 49(1A). Rule 49(1A) makes it c....

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.... assessee to pay duty, such a decision would be quasi judicial. The Commissioner exercising a quasi judicial function under Rule 49 is bound to follow the principles of natural justice and pass a speaking order. (ii)       ITC Ltd. v. CCE, Calcutta - 2001 (130) E.L.T. 223 (Tri.-Kolkata) wherein it was held that Remission of Duty/Destruction of goods under Rule 49 o....

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....cs & Pharmaceuticals Ltd. that the Commissioner has informed that the duty cannot be remitted and he accordingly asked the appellants to pay duty of Rs 1,49,687/-. He stated that the appeal of the appellants is not maintainable. The communication is a letter from Superintendent to M/s. Karnataka Antibiotics & Pharmaceuticals Ltd wherein he asked them to deposit the duty. It is not a communication ....