https://www.taxtmi.com/caselaws?id=203219 Rule 21 of the Central Excise Rules, 2002 allows remission where goods are claimed by the manufacturer to be unfit for consumption or for marketing. On the record, aerated water bottles were treated by the manufacturer as not marketable after the best-before date and were destroyed in the presence of excise officials. The department did not challenge the destruction or produce evidence that the goods remained fit for consumption or marketing. On these facts, the denial of remission could not be sustained, and remission of duty was available. en-us Fri, 03 Dec 2010 00:00:00 +0530 Sat, 08 Jun 2013 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203219 Rule 21 of the Central Excise Rules, 2002 allows remission where goods are claimed by the manufacturer to be unfit for consumption or for marketing. On the record, aerated water bottles were treated by the manufacturer as not marketable after the best-before date and were destroyed in the presence of excise officials. The department did not challenge the destruction or produce evidence that the goods remained fit for consumption or marketing. On these facts, the denial of remission could not be sustained, and remission of duty was available. Case-Laws Central Excise Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203219