M/S Howrah Gases Ltd. Vs. Commr. of Central Excise, Bolpur - Court Judgment

Excerpt:
1. the appellant duly represented by shri b.n.chattopadhyay, ld.consultant, is aggrieved with the order of commissioner conveyed by the deputy commissioner vide his letter dated 30.8.2000 rejecting the appellant's prayer for redetermination of the annual production capacity and their claim for abatement of duty. it is the contention of the ld.consultant that the said order has been passed without observing the principle their case before the commissioner.2. after hearing shri a.k.chattopadhay, ld.jdr, we agree with the submissions made by the ld.consultant. a reading of the said order show that the appellants' request for redetermination of annual production capacity and their claim of abatement have been rejected, without affording any opportunity to the appellants to put forth their case.accordingly, we set aside the impugned order and remand the matter to the commissioner for denovo adjudication and for observing the principle of natural justice. appeal is thus allowed by way of remand.

Judgment:
1. The appellant duly represented by Shri B.N.Chattopadhyay, ld.Consultant, is aggrieved with the order of Commissioner conveyed by the Deputy Commissioner vide his letter dated 30.8.2000 rejecting the appellant's prayer for redetermination of the annual production capacity and their claim for abatement of duty. It is the contention of the ld.Consultant that the said order has been passed without observing the principle their case before the Commissioner.

2. After hearing Shri A.K.Chattopadhay, ld.JDR, we agree with the submissions made by the ld.Consultant. A reading of the said order show that the appellants' request for redetermination of annual production capacity and their claim of abatement have been rejected, without affording any opportunity to the appellants to put forth their case.

Accordingly, we set aside the impugned order and remand the matter to the Commissioner for denovo adjudication and for observing the principle of natural justice. Appeal is thus allowed by way of remand.