2002 (1) TMI 135

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..... uts used in or in relation to the manufacture of final product. They filed a letter dated 14-1-97 with the Commissioner of Central Excise for permission for destruction of certain quantity of medicines which had become unfit for human consumption after their expiry date. The appellants received a letter dated 26-7-99 from the Asst. Commissioner (Tech) of Central Excise, in which, it was informed t .....

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..... mand of Rs. 2,89,600/- on the appellants under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A(1) of the Central Excise Act, 1944 in contravention of the provisions of Rule 49(1). This appeal is against the impugned order of the Commissioner. I have heard Shri P.K. Sahu, Advocate for the appellants and Shri R.C. Sankhla, JDR for the respondents. I have considered the submissions .....

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..... d found them eligible for such remission. This was also communicated to them vide his office letter dated 26-7-99. Albeit, the permission was subject to the applicants reversing the Modvat credit gone into the manufacture of the goods in respect of which the remission of duty was sought. The matter was remanded to the Commissioner by the aforestated order of the CEGAT for passing a speaking order .....

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