K. LAMINATES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(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.