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TMI Blog2017 (12) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, it cannot be considered as a mere procedural or technical formality. Since the applicant has not complied with said provisions, therefore, the duty is required to be paid on the goods claimed to have been destroyed but not cleared to M/s Hindustan Lever Limited and duty was collected from them - appeal dismissed - decided against appellant. - E/905/2011-SM - A/13313/2017 - Dated:- 31-10-2017 - DR. D.M. Misra, Member (Judicial) For Appellant: Mr. Dhaval Shah (Advocate) For Respondent: Mr. S.N. Gohil(A.R.) ORDER Per: Dr. D.M. Misra This is an appeal filed against order in appeal No.COMMR.(A)/177/VDR-II/2011. Dated 26.04.2011 passed by the Commissioner of Central Excise (Appeals) Vadodara. 2. Briefl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that no formal application has been filed by the Appellant. It is his contention that not following of the said procedure cannot be held against them and differential duty of ₹ 64,178/- confirmed is thus bad in law. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He has submitted that the appellant cannot take on its own the eligibility of remission of duty involved on the packing material without making a proper application under Rule 21 of Central Excise Rules, 2002. He submits that once the goods are manufactured and entered into RG-1 Register(DSA), duty is leviable on it but the collection is made on its removal from the factory. Since the appellant had not applied for remission of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit for consumption or for marketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as may be imposed by him by order in writing : Provided that where such duty does not exceed [ten thousand rupees,] the provisions of this rule shall have effect as if for the expression [Principal Commissioner or Commissioner, as the case may be] , the expression Superintendent of Central Excise has been substituted : Provided further that where such duty exceeds [ten thousand rupees] but does not exceed [one lakh rupees], the provisions of this rule shall have effect as if for the expression [Principal Commissioner or Commissioner, as the case may be] , the expression Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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