2006 (1) TMI 294

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....for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  After hearing both sides for sometime on the application for waiver of pre-deposit of duty of Rs. 82,31,491/- (Rupees eighty-two lakhs thirty-one thousand four hundred ninety-one only) confirmed as a result of rejection of the claim of the applicants for remission of du....

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....on should be granted. The circular states that once duty has been remitted, then credit of excise duty paid on inputs used in the manufacture of finished goods on which the duty has been remitted due to damage or destruction, is not permissible and the dues can be recovered. In other words, it is the remission application which should first be allowed on the authority being satisfied as to the ext....