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TMI Blog2014 (4) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... of the condition is not met by the appellant. We are also of the view that the ld. Commissioner should have issued a speaking order after following the principles of natural justice while considering remission application, instead of issuing a letter - Matter remitted back - Decided in favour of assessee. - Appeal No.E/214/07 - - - Dated:- 2-1-2013 - Mr. M.V. Ravindran, and Mr. B.S.V. Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellant is liable to pay the duty on the finished goods which was destroyed in the fire and also the cenvat credit availed on the inputs which have gone into the finished goods. 3. The relevant fact that arise for consideration are that in the appellants factory, there was a fire accident on 26.01.06 after midnight. The appellant informed the authorities on 27.01.06 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities for rejecting the remission application have been issued by the trade notice No.16/2005 dated 16.06.05 was not made available to them and were not informed in order to comply. 5. After considering the submissions made by the ld. D.R., we find that in appeal No.E/214/07, the issue is regarding the remission of the duty on the finished goods which were destroyed in fire. The letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to pass a speaking order on the remission application filed by the assessee. 7. We were informed by both sides that appeal No. E/1512/08 filed by assessee is a fall out of rejection of remission claim. Appeal No.E/1512/08 is not on todays board but as it is submitted that the issue is connected, we called for the file from the registry, and take up the said appeal for disposal. 8. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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