https://www.taxtmi.com/caselaws?id=82898 Refuse of excisable goods received under Chapter X Procedure was considered for destruction without duty under the Central Excise Rules. Rule 195 was treated as the general provision for disposal of refuse after completion of an industrial process, while Rule 196B applied to goods damaged or defective on receipt. Because the goods were defective or damaged due to the manufacturing process and not merely by their condition on receipt, Rule 195 was the correct provision. The prior departmental acceptance of destruction without duty in similar matters also supported that view. The denial of permission and the duty demand were therefore not sustainable, and destruction without payment of duty was permitted. en-us Mon, 23 Dec 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82898 Refuse of excisable goods received under Chapter X Procedure was considered for destruction without duty under the Central Excise Rules. Rule 195 was treated as the general provision for disposal of refuse after completion of an industrial process, while Rule 196B applied to goods damaged or defective on receipt. Because the goods were defective or damaged due to the manufacturing process and not merely by their condition on receipt, Rule 195 was the correct provision. The prior departmental acceptance of destruction without duty in similar matters also supported that view. The denial of permission and the duty demand were therefore not sustainable, and destruction without payment of duty was permitted. Case-Laws Central Excise Mon, 23 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82898