https://www.taxtmi.com/caselaws?id=325595 Remission of Central Excise duty on destroyed goods was available only on strict compliance with Rule 21, including a proper application, supporting proof of unfitness for consumption or marketing, and destruction only after prior permission and supervision. Where the assessee destroyed the goods on its own before permission was granted and without following the prescribed procedure, remission was rejected. Once remission failed, the consequential demand of duty, interest and penalty on the destroyed goods was sustained, and the challenge to that demand also failed. en-us Wed, 10 Feb 2016 00:00:00 +0530 Wed, 23 Mar 2016 10:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325595 Remission of Central Excise duty on destroyed goods was available only on strict compliance with Rule 21, including a proper application, supporting proof of unfitness for consumption or marketing, and destruction only after prior permission and supervision. Where the assessee destroyed the goods on its own before permission was granted and without following the prescribed procedure, remission was rejected. Once remission failed, the consequential demand of duty, interest and penalty on the destroyed goods was sustained, and the challenge to that demand also failed. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325595