2014 (3) TMI 523

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....e captioned appeal) seeks rectification of what is described as 'apparent mistake' in Final Order No. 440/2012 dated 06.07.2012 passed by this bench. The respondent in this application (appellant in the captioned appeal) does not want to be personally heard and has requested for a decision on merits. 2. Moving the application, the learned Superintendent (AR) submits that the Tribunals decision i....

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....mits that, under this provision, the appellant ought to have applied for remission of duty in respect of the control samples of pesticides which became unfit for consumption/marketing after the expiry date. It is pointed out that such control samples were destroyed by the appellant without intimation to the department. It is further submitted that the appellant had not properly accounted for the t....

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....e case were succinctly stated, including the assessee's practice of destruction of control samples after expiry of dates. The bench also considered the fact that none of the control samples was cleared from the factory for testing or for any other purpose whatsoever. It was in this scenario that the decision in Positive Packaging Industries case was taken into account. The decision is to the effec....