https://www.taxtmi.com/caselaws?id=53255 Destroyed aerated water bottles and crates remained liable to excise duty because the claim of defect, non-marketability and destruction was not proved by evidence. The goods were excisable, were not entered in the RG-1 register, no prior permission or departmental intimation was given, and the prescribed remission procedure under the Central Excise Rules, 1944 was not followed. Mere production records were insufficient to establish actual destruction or entitlement to remission. While duty liability was sustained, the penalty was reduced on the facts to a lower amount in the interests of justice. en-us Tue, 20 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53255 Destroyed aerated water bottles and crates remained liable to excise duty because the claim of defect, non-marketability and destruction was not proved by evidence. The goods were excisable, were not entered in the RG-1 register, no prior permission or departmental intimation was given, and the prescribed remission procedure under the Central Excise Rules, 1944 was not followed. Mere production records were insufficient to establish actual destruction or entitlement to remission. While duty liability was sustained, the penalty was reduced on the facts to a lower amount in the interests of justice. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53255