2002 (7) TMI 715

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..... The appellants manufacture BOPP Self Adhesive Tape falling Chapter Heading No. 3919.00. On 5-11-94, a fire broke out in the godown in their factory at Faridabad resulting in the loss of 245C/Box of BOPP Self Adhesive Tape, K-2 Quality which were stored in the godown. They wrote a letter dated 7-11-94 to the Assistant Commissioner in which they informed him about the fire accident and also sta .....

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..... /Excise/95-96/367, dated 1st July, 1995 subsequent correspondence and the personal hearings granted to you on the above subject. The submissions made by you for the remission of the Central Excise duty have not been satisfactory as it has been found that : (a) you have not declared that godown to the Central Excise, where the impugned goods were destroyed and (b) proper precautions .....

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..... appellants are granted the stay. The impugned order of the Commissioner is set aside and the matter is remanded back to her for passing a de novo speaking order in the matter. The appellants shall be afforded a reasonable opportunity of making written representation and personal hearing before taking the final view in the matter. The appeal is thus allowed by remand in these terms. - - TaxTMI - .....

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