https://www.taxtmi.com/caselaws?id=94651 The notice requirement for destruction of excisable goods was treated as a supervisory safeguard rather than an inflexible bar in hazardous-goods situations. The rule requiring seven days' advance intimation had to be read with the Commissioner's discretion to regulate destruction by general or special order, so the practical purpose of notice was departmental supervision. Where the assessee gave prior intimation from time to time, maintained records of production, destruction and returns, and the goods required recurring destruction at short notice, shorter notice did not by itself defeat remission. The duty demand on the destroyed hydrochloric acid was therefore unsustainable. en-us Fri, 05 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94651 The notice requirement for destruction of excisable goods was treated as a supervisory safeguard rather than an inflexible bar in hazardous-goods situations. The rule requiring seven days' advance intimation had to be read with the Commissioner's discretion to regulate destruction by general or special order, so the practical purpose of notice was departmental supervision. Where the assessee gave prior intimation from time to time, maintained records of production, destruction and returns, and the goods required recurring destruction at short notice, shorter notice did not by itself defeat remission. The duty demand on the destroyed hydrochloric acid was therefore unsustainable. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94651