2023 (4) TMI 869

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....ppeals) vide the said order has confirmed a duty demand of Rs.3,69,969/- (original demand confirmed by the Adjudicating Authority being Rs.4,46,727/-). To the extent of imposition of penalty by the Lower Authority, the Ld. Commissioner (Appeals) set aside the said order. 2. The Department has filed Cross Objections No. 75133/2019 against the impugned order passed by the Ld. Commissioner (Appeals) for: (i) Reduction of the duty demand confirmed of Rs.3,69,969/- by Commissioner (A) as against Rs.4,46,727/- confirmed by the Lower Authority (ii) Setting aside the penalty of Rs.10,000/- imposed by the lower Authority. 3. Heard both sides. 4. The Learned Advocate submitted that the present demand concerns a protective d....

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....to respond to the Show Cause Notice and also issued a letter dated 3/12/2012 to the Jurisdictional Commissioner requesting/interalia to expedite their case for remission of duty, on goods destroyed in the said fire. 6. It is further stated that it is only on 06/08/2014, that they came to learn of the rejection of their claim for remission of duty, by the Commissioner, vide letter C. No.V(30)8/Misc/Tech/HWD-II/13 dated 06/08/2014) issued by the Superintendent (Tech) Central Excise Howrah West-II Division. 6.1 For ready reference the said letter is reproduced as under:- GOVERNMENT OF INDIA OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE 7 SERVICE TAX; HOWRAH WEST DIVISION-II, 25 PRINCEP STREET, (4TH Floor), Kolkata- 7....

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.....11/OIO/DC/CE/Adjn/HWD-II/2014 dated 29.08.2014. This Order-in-Original was subsequently challenged by them before Commissioner (Appeals) and is the subject matter of the impugned appeal. 8. It is observed that this Tribunal, with reference to the said rejection of the Remission Application filed by the appellant before the Jurisdictional Authority had vide its order No.FO/75231/2018 dated 09/03/2018 had held as under:- 8.1 4. Heard both sides and perused the appeal records. 5. The main submission of the Learned Counsel is that the impugned communication communicating the Order of the Commissioner is without giving any reason and therefore such order cannot be sustained. The learned Counsel also argued on the merits of the ca....