https://www.taxtmi.com/caselaws?id=95694 Refusal to permit destruction of contaminated tobacco and cigarettes, and the resulting duty demand, had to rest on a reasoned quasi-judicial determination because it affected civil liability; the unreasoned refusal was unsustainable. Goods certified as unfit for human consumption and incomplete cigarettes, being non-marketable and liable to destruction under excise supervision, were not dutiable goods. Once destruction with remission was permitted under the prescribed procedure, no duty could be levied on such goods. Relief was therefore granted to the assessee against the proposed demand, with permission to destroy the contaminated goods. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95694 Refusal to permit destruction of contaminated tobacco and cigarettes, and the resulting duty demand, had to rest on a reasoned quasi-judicial determination because it affected civil liability; the unreasoned refusal was unsustainable. Goods certified as unfit for human consumption and incomplete cigarettes, being non-marketable and liable to destruction under excise supervision, were not dutiable goods. Once destruction with remission was permitted under the prescribed procedure, no duty could be levied on such goods. Relief was therefore granted to the assessee against the proposed demand, with permission to destroy the contaminated goods. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95694