2013 (10) TMI 889

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..... rejected that you have not taken proper care for fire accident but no opportunity of hearing was given to the appellant - the order is in gross violation of principles of natural justice - Same is set aside and matter is remanded to the ld. Commissioner for fresh consideration of the issue with a direction to decide the issue afresh after giving a reasonable opportunity to the appellant to prese .....

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..... ting the remission application is in gross violation of principles of natural justice as the appellant has not been heard by the Adjudicating authority to consider the claim of remission of duty of the goods lost in fire. In these circumstances, the impugned order be set aside and the matter remanded back to the ld. Commissioner for fresh consideration of the issue after giving reasonable opportun .....

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