2014 (8) TMI 1095

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....Respondent. ORDER The Court : Mr. Saurabh Bagaria, learned counsel, has argued this writ application with great force. His main submission was that there was a breach of the principles of natural justice by the Commissioner in passing his order dated 28th March, 2012. He referred me to Para 3.1 of the order. He submitted that it was recorded there that personal hearing was given in relation to a....

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....tion on 6th September, 2010 before the respondent authority for remission of excise duty payable on these goods. The foundation for this application was Rule 21 of the Central Excise Rules, 2002 which permitted the Commissioner to remit duty in case goods were destroyed by natural causes, accident etc. 4. On 16th November, 2010 a show cause notice was issued by the Revenue demanding the exci....

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....itnesses etc. The extent of this field has never been closed by the Court and it varies from case to case and from circumstance to circumstance. I am satisfied that the writ petitioners were able to present their case before the Commissioner. 7. The Commissioner rejected their application on several grounds. The first was that existence of the stock in trade and finished products was not pro....