2002 (7) TMI 715 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi reviewed a case where the Commissioner rejected a request for remission of Central Excise duty on goods destroyed in a fire accident due to alleged non-declaration of the godown and inadequate precautions. The Tribunal found the Commissioner's order to be non-speaking and subjective, remanding the matter back for a new decision after considering all facts. The appeal was allowed for further review.