2005 (7) TMI 459

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ishna Murthy, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)].- The Revenue is aggrieved with OIA No. 43/2004-C.E., dated 28-4-2004 granting remission of duty on account of damaged goods due to rioting mob in the factory. 2.Heard both sides in the matter. 3.The learned Counsel took a preliminary objection that the appeal pertaining to loss of goods either in tra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers of Commissioner (Appeals) relating to loss of goods and remission of duty in terms of Rule 49. The Revenue s appeal is rejected granting liberty to the Revenue to file revision petition if they so desire with condonation application before Revisional Authority, New Delhi. 3.With regard to the assessee s appeal, the learned Counsel submits that the appeal arises from a letter issued by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er can be rejected by issue of Show Cause Notice and after granting full opportunity to the assessee to submit their case. As the same has not been done and the rejection has been communicated through the Additional Commissioner vide letter dated 11-8-2004, the procedure adopted is clear violative of principles of natural justice. Hence, the prayer of the assessee for a direction to the Commission .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X