2010 (12) TMI 252

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..... y's quality policy, the sale of the goods after best expiry date is not permissible and that the goods have been destroyed as sale is not in the interest of the name of the company and health of the consumers - Held that: Rule 21 permits remission of duty on the goods claimed by the manufacturer as unfit for consumption or for marketing and the decision that it is unfit for consumption or for mark .....

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..... marketed as they may not be in the best of condition and that the same may not in the interest of maintaining the reputation of the company. They accordingly, applied for remission of duty on certain quantities of aerated water bottles and such permission was under Rule 21 of the Central Excise Rules and the Additional Commissioner vide his order dated 11th January, 2008 granted remission after ac .....

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..... the name of the company and health of the consumers. 5. Learned DR reiterates the findings of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides. Rule 21 permits remission of duty on the goods claimed by the manufacturer as unfit for consumption or for marketing and the decision that it is unfit for consumption or for marketing is the decision of the ma .....

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