2002 (12) TMI 613

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..... am : ORDER After waiving the pre-deposit of duty of ₹ 60,34,989/- arising as a result of rejection of the assessee's claim for remission of duty due to a fire which broke out in their factory on 25.3.2001, we take up the appeal itself for hearing with the consent of both sides, as it is possible to dispose of the matter at this stage itself. 2. The facts of the case are that .....

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..... has not contained any reason for the rejection. 4. We, therefore, set aside the order dated 5.2.2002 and remand the case to the proper officer for fresh decision after extending a reasonable opportunity of hearing to the appellants. The order shall contain reasons therefor. Such orders shall be prior to the adjudication of the notice on 8.11.2002 proposing demand of duty of the same amount. .....

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