2008 (4) TMI 636

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...., for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself inasmuch as a short issue is involved. 2. The appellants are engaged in the manufacture of P & P medicine. During the period November 1989 to January, 1999 a Dart of ....

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.... destroyed before receiving the specific permission of the proper authority under the Centra1 Excise law. We find that Commissioner (Appeals) has observed that though the appellant applied to the competent authority for permission for destruction, they were well aware that no such permission was granted by the competent authority and as such, they have to assess their duty liability on the said go....