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2013 (10) TMI 889
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....ainst the rejection of remission application filed under Rule 21 of the Central Excise Rules, 2002. E/1951/12 has been filed against the recovery of duty on the goods lost in fire. Today, the application for early hearing is filed for disposal of the appeal out of turn. 2. Considering the fact that after rejection of remission claim, the duty demand has been confirmed on the appellant. Therefor....
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....re for fire accident but no opportunity of hearing was given to the appellant. Therefore, I hold that the impugned order is in gross violation of principles of natural justice. Same is set aside and matter is remanded to the ld. Commissioner for fresh consideration of the issue with a direction to decide the issue afresh after giving a reasonable opportunity to the appellant to present their case.....