2018 (3) TMI 331

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..... Vijay Gupta, A.R. ORDER Per: Devender Singh The appellant have filed this appeal against the impugned order dt. 28.06.2017. 2. Brief facts of the case are that there was a fire in the factory of the appellant on 26.06.2013 and there was another fire subsequently on 03.11.2013 in relation to which the appellant had filed two claims of remission of excise duty on finished goods for Rs.....

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....delay in submission of the claim, he submitted that this Tribunal in the case of GDN Garments Vs. CCE, Ahmedabad - 2010 (261) ELT 257 (Tri. -Ahmd) has held that remission application cannot be rejected on this ground when there is no dispute about loss due to fire. He submitted the said case was upheld by Hon'ble High Court of Gujarat in the case of CCE, Ahmedabad Vs. GDN Garments - 2010 (258)....

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....erated the observations in the order of Commissioner. 5. Heard both the sides and perused the record. 6.1 I find that, in the impugned order, Ld. Commissioner has made certain observations about delay of intimation of fire incidences, non-submission of necessary documents, scrap, production and clearance, but has not given any conclusive findings. This is evident from the following observati....

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....mselves and thus there has been clear violation of natural justice while rejecting the claims because there was no notice, nor the appellant were given any opportunity of personal hearing at any stage by the adjudicating authority. 8. In view of the foregoing, as the appellants have not been given proper opportunity to defend themselves by the adjudicating authority, it would be appropriate tha....