https://www.taxtmi.com/caselaws?id=179094 The judge allowed the appeal, ruling in favor of the appellant. The judge found that the goods were not marketable and unfit for use, justifying remission of duty under Rule 21. The appellant's voluntary intimation to the department and the delay in granting permission were considered. It was determined that the goods were eligible for exemption from duty under Notification No. 67/95 as they were taken back for remanufacture within the factory. The judge concluded that there was no basis for demanding duty, interest, or imposing a penalty, providing consequential relief to the appellant. en-us Wed, 01 Jan 2014 00:00:00 +0530 Sat, 20 Feb 2016 10:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179094 The judge allowed the appeal, ruling in favor of the appellant. The judge found that the goods were not marketable and unfit for use, justifying remission of duty under Rule 21. The appellant's voluntary intimation to the department and the delay in granting permission were considered. It was determined that the goods were eligible for exemption from duty under Notification No. 67/95 as they were taken back for remanufacture within the factory. The judge concluded that there was no basis for demanding duty, interest, or imposing a penalty, providing consequential relief to the appellant. Case-Laws Central Excise Wed, 01 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179094