2011 (3) TMI 362

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....ed the facility of M/s. Karnataka Antibiotics and Pharmaceuticals Limited for the purpose of export. It is the case of the appellant that it has manufactured under loan licence with KAPL and procured cefatrin 1 gm. injection for the purpose of export. Due to import licence, the goods could not be exported and had to be returned back to the factory of M/s. Karnataka Antibiotics and Pharmaceuticals Limited. The product's expiry date had elapsed and therefore, the appellant sought for destruction of the said goods and for remission of duty on such goods lying at the factory. The appellant preferred an application before the Deputy Commissioner of Central Excise, Bangalore 'E' Division for destruction of goods and also sought for remission of t....

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....f Central Excise and that the Superintendent of Central Excise communicates the decision of the Commissioner of Central Excise? 4. The learned Counsel for the appellant, assailing the impugned order, contends that admittedly, the appellant is a Loan Licencee and is also called a Merchant Exporter, who infact executed a bond in favour of the Excise Department agreeing to pay the excise duty on completion of export obligations. Admittedly, the goods could not be exported. As the expiry was over, it had to be destroyed, therefore, they were entitled to get back the remission of excise duty. An application was filed, which was duly counter signed by the manufacturer and the same came to be rejected. It was the manufacturer who preferred a....