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TMI Blog2010 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order confirming the demand in relation to the duty pertaining to the product contained in 198 drums – Appeal is dismissed - E/801/2007 - 1181/2010 - Dated:- 7-9-2010 - Justice R.M.S. Khandeparkar, President and Shri P. Karthikeyan, Member (T) REPRESENTED BY : Shri V.J. Sanakaram, Advocate, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, they had received 739 drums/barrels of old finished goods of different varieties of fruit concentrate and pulp from their Berhampur warehouse during the period from June, 2003 to July, 2003, out of which 566 drums were found to have spoiled contents and not suitable for human consumption. The appellant, therefore, under the letter dated 28th July, 2003, sought permission for destruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants were liable to pay the duty to the tune of Rs. 21,73,481/-and Education Cess of Rs. 43,470/- in relation to the fruit pulp/concentrate packed in 935 drums, which were claimed as destroyed by the appellant, along with interest and penalty of equal amount. Being dis-satisfied, the appellants filed an appeal before the Commissioner (Appeals) which came to be partly allowed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the quality of the contents of 198 drums and, therefore, no fault can be found in the impugned order. 6. Undisputedly, the appellant had not informed about the need for destruction of 198 drums, which were received in April, 2004. Intimation regarding the need for destruction was restricted to 737 drums valued at Rs. 55,90,844/-. It was only after the destruction of 935 drums, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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