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TMI Blog2014 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to such a letter received from the appellant and also the remission application. - The lower authorities have not even bothered to call for any details or give any response to the appellant on the remission application. - The appellant had taken all the possible actions from his side to keep the departmeat informed about the requirement of remission of the duty and also of the destruction of the goods. The rejection of the remission applications by the adjudicating authority in these cases is not in consonance with the law and are unsustainable. - Following decision of assessee's own previous case [2008 (4) TMI 636 - CESTAT, AHMEDABAD] - Decided in favour of assessee. - E/205-206/2007 - Final Order Nos. A/10876-10877/2013-WZB/AHD - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o response from the department. Appellant destroyed the goods on 7-3-2005 after intimating the Commissioner of Central Excise and the Superintendent of Central Excise vide letter dated 18-2-2005. Subsequently, the adjudicating authority called appellant for personal hearing on the application for remission of duty which was made on 12-8-2004. The adjudicating authority rejected the remission applications made by the appellant only on the ground that the goods were destroyed in the absence of Central Excise officers. 3. Ld. counsel brings to our notice that the facts of the case and also relies upon the judgment of the Hon ble High Court of Madhya Pradesh in the case of Godrej Foods Ltd. v. UOI - 1995 (75) E.L.T. 777 (M.P.) and also in a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the view that the appellant having informed the authorities about the quality of the goods which needs to be destroyed, as being unfit for human consumption, it was for the lower authorities to respond to such a letter received from the appellant and also the remission application. We find that the lower authorities have not even bothered to call for any details or give any response to the appellant on the remission application. In our view, the appellant had taken all the possible actions from his side to keep the departmeat informed about the requirement of remission of the duty and also of the destruction of the goods. 6. Be that as it may, we find that the adjudicating authority should have given due weightage to the certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall presume that no Departmental Representative would be deputed and the petitioners shall be free to destroy the goods by their convenience. On 16-5-1990 vide Annexure P-6 the Supdt. Central Excise, Bhopal, asked for the date of manufacture of the product, date of expiry, value of the product and quantity. This was specifically in response to the letter dated 20-4-1990 but without answering the question whether the Department agreed to destruction of the goods without a Departmental Representative being deputed. The required information was submitted on 16-5-1990 itself. The petitioners had still not destroyed the goods but on 24-5-1990 the Food Inspector in his inspection took objection to storing of the goods and demanded their destr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d.)] in a similar situation wherein the date expired stocks of medicines were destroyed was in question and in findings in paragraph 3 held as under : 3. The lower authorities are not disputing the destruction of the goods and are in agreement with the appellants that the expired drugs could not be used for human consumption and as such, they were destroyed on 21-9-2001 in the presence of FDA. However, the duty is being demanded on the ground that the same were destroyed before receiving the specific permission of the proper authority under the Central Excise law. We find that Commissioner (Appeals) has observed that though the appellant applied to the competent authority for permission for destruction, they were well aware that no such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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