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TMI Blog2016 (9) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% of the principal display area of the front panel of the pack was required to have specified health warnings. The impugned goods were packed much before the issue of said Notification. Rules 21 of Central Excise Rules, 2002, provide that Commissioner is empowered to remit duty payable on goods which are claimed by a manufacture as unfit for marketing at any time before removal. We find that impugned order rejecting such permission is not tenable in law. We, therefore, allow appellant's application dated 14/4/2011 filed before Commissioner Central Excise, Ghaziabad, for remission of duty of ₹ 54,71,419.74 and allow destruction of 548200 cigarettes referred to earlier and direct the Commissioner Central Excise, Ghaziabad to ensure des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their date of expired as per industrial standard. Therefore, appellant submitted their application dated 20.12.2010 to Commissioner of Central Excise, Ghaziabad requesting him to allow destruction of 5482200 cigarettes and remission of duty amounting to ₹ 54,71,620/- under Rule 21 of Central Excise Rules, 2002. The application dated 20.12.2010 was once again followed by similar request through application dated 14.4.2011. The said applications were decided through impugned order and said applications were rejected. The reason stated by the Commissioner for rejection of their request was a verification report submitted by Deputy Commissioner (Technical) Central Excise, Ghaziabad, subsequent to hearing which led the Ld. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Notification. Rules 21 of Central Excise Rules, 2002, provide that Commissioner is empowered to remit duty payable on goods which are claimed by a manufacture as unfit for marketing at any time before removal. We find that impugned order rejecting such permission is not tenable in law. We, therefore, allow appellants application dated 14/4/2011 filed before Commissioner Central Excise, Ghaziabad, for remission of duty of ₹ 54,71,419.74 and allow destruction of 548200 cigarettes referred to earlier and direct the Commissioner Central Excise, Ghaziabad to ensure destruction of said cigarettes by following procedure provided by law for the time being in face for such destruction. (Dictated and pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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