2011 (7) TMI 619

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..... the Commissioner while arriving at the decision of rejection of their claim for remission of duty. Therefore, principle of natural justice has been violated. Hence, the impugned order is set aside and the matter is remanded to the Commissioner to decide the case afresh. Condonation of delay - Since intimation given by the Superintendent is not appealable order, and order was not issued to appe .....

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..... tion are satisfactory, the delay is condoned and the COD application is allowed. 2. None appeared on behalf of the appellants, despite notice. Nor any request for adjournment is received. Considering that the appeal pertains to the year 2009, therefore, appeal is taken up for disposal. 3. In this case, the appellants filed claim for remission of duty on molasses which has been lost due to .....

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..... s case the principle of natural justice has been violated. Hence, the impugned order is set aside and the matter is remanded to the Commissioner to decide the case afresh after giving reasonable opportunity of hearing to present their case and pass a speaking order. 4. With these observations, the appeal is allowed by way of remand by setting aside the impugned order. - - TaxTMI - TMITax .....

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