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    <title>2016 (9) TMI 1233 - CESTAT  ALLAHABAD</title>
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    <description>The Appellate Tribunal allowed the appellant&#039;s appeal, granting remission of duty totaling &amp;amp;8377;54,71,419.74 and authorizing the destruction of non-compliant cigarettes. The Tribunal found the Commissioner&#039;s denial of permission for remission unjustified, citing Rule 21 of the Central Excise Rules, 2002, which permits duty remission for goods deemed unsuitable for marketing before removal. The decision underscored the legal provisions enabling remission in cases of unfit goods, despite initial refusal by the Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332972</link>
      <description>The Appellate Tribunal allowed the appellant&#039;s appeal, granting remission of duty totaling &amp;amp;8377;54,71,419.74 and authorizing the destruction of non-compliant cigarettes. The Tribunal found the Commissioner&#039;s denial of permission for remission unjustified, citing Rule 21 of the Central Excise Rules, 2002, which permits duty remission for goods deemed unsuitable for marketing before removal. The decision underscored the legal provisions enabling remission in cases of unfit goods, despite initial refusal by the Commissioner.</description>
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