2002 (4) TMI 399

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....S.C. Pushkarna, JDR, for the Respondent. [Order]. - This application is for waiver of pre-deposit of an amount of duty of Rs. 3,50,083/-. The applicants have, inter alia, stated that their factory is lying closed since 15-4-98 and that their accumulated loss is Rs. 10.85 crores. During the material period, they were in the manufacture of Cigarettes (CSH 2403.11) and were following Chapter X ....

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....ications for destruction of the aforesaid quantities of cut tobacco should not be rejected in terms of Rule 49 of the Central Excise Rules, 1944. This proposal was contested by the party. In adjudication of the dispute, the Commissioner passed an adverse order, which was set aside by this Tribunal and the matter remanded to the adjudicating authority. In the remanded proceedings, the Commissioner,....

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....and heard both sides. Ld. Advocate Sh. K.K. Gupta for the applicants submits that the impugned order passed by the Commissioner is beyond the scope of the remand order passed earlier by this Bench. He submits that the Commissioner ought to have allowed the application for destruction of the cut tobacco on the basis of the expert's report, in which event, according to Counsel, there would have been....

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....e, enabled the parts to destroy unfit/damaged tobacco with prior permission of the proper officer. This benefit, however, was subject to a further condition that the duty payable on the goods should have been remitted. A cursory reading of these provisions coupled with the aforesaid facts of the case would suffice to hold, in the instant case, that this latter condition does not appear to have bee....