9911796707
TMI Blog2010 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘if the goods are not fit for human consumption, the remission claim of duty is to be allowed’ as has been held by this Tribunal in the case of Shakumbari Sugar & Allied Indid. Ltd. - Remission allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as per Rule 21 of Central Excise Rules, 2002 which deals with remission of duty is as under :- Rule 21. Remission of duty. Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacturer as unfit for consumption or for marketing, at any time before removal, he may remit the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall have effect as if for the expression "Commissioner", the expression "Joint Commissioner of Central Excise or Additional Commissioner of Central Excise, as the case may be has been substituted. and as per Rule 21, the manufacturer can claim the remission of duty on account of the goods become unfit for human consumption or for marketing before removal and in this case, there is a test report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to claim the remission of duty on account of that 'if the goods are not fit for human consumption, the remission claim of duty is to be allowed' as has been held by this Tribunal in the case of Shakumbari Sugar & Allied Indid. Ltd. (supra). Accordingly, in this case also as when it is not disputed that the said biris are not fit for human consumption, I allow the claim of remission of duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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