9911796707
TMI Blog2014 (8) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of excise duty - Held that: - the purpose of the rules of natural justice is to afford an opportunity to a party to present his case. A case may be presented by written or oral representation or by both together with examination of witnesses etc. The extent of this field has never been closed by the Court and it varies from case to case and from circumstance to circumstance. I am satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principles of natural justice by the Commissioner in passing his order dated 28th March, 2012. He referred me to Para 3.1 of the order. He submitted that it was recorded there that personal hearing was given in relation to a show cause notice dated 16th November, 2010. That show cause notice was different from the subject matter of the application being considered by the Commissioner, which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 2002 which permitted the Commissioner to remit duty in case goods were destroyed by natural causes, accident etc. 4. On 16th November, 2010 a show cause notice was issued by the Revenue demanding the excise duty. In respect of the application claiming remission of duty, personal hearing was afforded on 2nd February, 2012 in relation to this show cause notice. The impugned order was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e able to present their case before the Commissioner. 7. The Commissioner rejected their application on several grounds. The first was that existence of the stock in trade and finished products was not proved. Secondly, the report of the fire services department did not establish the case of the writ petitioners. Thirdly, the writ petitioners did not produce the required documents. 8. If the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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