https://www.taxtmi.com/caselaws?id=799890 Rule 21 of the Central Excise Rules, 2002 permits excise-duty remission for goods that become unfit for consumption or marketing before removal. Where a trademark injunction prevents use of the relevant brand and renders existing stock unsaleable, remission cannot be denied on unverified assumptions that the goods could be repacked under another brand or exported. A show-cause notice founded solely on a remission-rejection order cannot survive once that foundational order has been set aside. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799890 Rule 21 of the Central Excise Rules, 2002 permits excise-duty remission for goods that become unfit for consumption or marketing before removal. Where a trademark injunction prevents use of the relevant brand and renders existing stock unsaleable, remission cannot be denied on unverified assumptions that the goods could be repacked under another brand or exported. A show-cause notice founded solely on a remission-rejection order cannot survive once that foundational order has been set aside. Case-Laws Central Excise Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799890