2008 (4) TMI 636

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..... m the revenue as to why a period of almost 2 years was considered to be insufficient for the revenue authorities for grant of permission to destroy admittedly, the expired medicines. In any case, we find that there is no dispute as regards the destruction, which was carried out in the presence of the Food and Drugs Authorities and under their directions, the appellant cannot be held liable for del .....

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..... 12-99, 9-1-2001, 17-4-01 and 31-7-07. However, the same were ultimately destroyed on 21-9-2001 without awaiting the specific permission of the Central Excise officer but in the presence of FDA, the department who also issued the certificate regarding destruction of expired medicines. 3. The lower authorities are not disputing the destruction of the goods and are in agreement with the appellants .....

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..... e appellant by destroying the medicines deliberately violated the law. 4. We really find it to be very strange that the assessee who has applied for destruction in the year 1999 was not granted permission to destroy the expired medicines even by September 2001 and the Revenue vide their letter of August, 2001 directed them to await further for the permission. It is not on record as to why permis .....

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