K. Laminates Vs. Commissioner of Central Excise

K. Laminates vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Oct 14, 2003

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Citation: sooperkanoon.com/32663
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T C.
Decided On: Oct 14, 2003
Subject: Criminal

Case Summary

AI-generated summary - not the official court judgment text.

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

K. Laminates

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2003)(158)ELT823Tri(Mum.)bai

Excerpt

1. heard both sides. the order-in-appeal is a mere letter from the deputy commissioner conveying the order of the commissioner. the appellants had prayed for remission of duty on account of accidental fire. the commissioner has rejected their application without hearing them and without passing a speaking order.2. as such, the impugned order is set aside and the matter is remanded to the commissioner for deciding the matter afresh after affording a reasonable opportunity of hearing to the appellants. the stay application also stands disposed off.

Full Judgment

1. Heard both sides. The order-in-appeal is a mere letter from the Deputy Commissioner conveying the order of the Commissioner. The appellants had prayed for remission of duty on account of accidental fire. The Commissioner has rejected their application without hearing them and without passing a speaking order.

2. As such, the impugned order is set aside and the matter is remanded to the Commissioner for deciding the matter afresh after affording a reasonable opportunity of hearing to the appellants. The stay application also stands disposed off.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties K. Laminates vs Commissioner of Central Excise Same Subject Criminal Same Judge S T C.