https://www.taxtmi.com/caselaws?id=201905 The Tribunal found that the Commissioner's rejection of an application for remission of duty based on goods being non-marketable lacked sufficient consideration of evidence provided by the appellants. Emphasizing the need for substantiation beyond mere claims, the Tribunal highlighted that the Commissioner must assess all grounds of a claim and consider the manufacturer's choice of sales method. The matter was remanded for a fresh decision, instructing the Commissioner to comprehensively evaluate the claim and allowing the appellants to present additional evidence if desired. The appeal was disposed of with an emphasis on the thorough assessment of claims under Rule 21 regarding goods unfit for marketing. en-us Tue, 24 Aug 2010 00:00:00 +0530 Mon, 31 Jan 2011 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201905 The Tribunal found that the Commissioner's rejection of an application for remission of duty based on goods being non-marketable lacked sufficient consideration of evidence provided by the appellants. Emphasizing the need for substantiation beyond mere claims, the Tribunal highlighted that the Commissioner must assess all grounds of a claim and consider the manufacturer's choice of sales method. The matter was remanded for a fresh decision, instructing the Commissioner to comprehensively evaluate the claim and allowing the appellants to present additional evidence if desired. The appeal was disposed of with an emphasis on the thorough assessment of claims under Rule 21 regarding goods unfit for marketing. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201905