2016 (9) TMI 1233

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....nical) Present for the Appellant: Shri Atul Gupta, Advocate Present for the Respondent: Shri Pawan Kumar Singh (Superintendent) A.R.) ORDER The present appeal is filed against Order-in Original No. 01/Remmi./Comm/Gzb/12 dated 24.01.2012 passed by Commissioner, Customs & Central Excise Commissionerate, Ghaziabad. 2.  Brief facts of the case are that the appellant are engaged in ....

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....time the goods reached their date of expired as per industrial standard. Therefore, appellant submitted their application dated 20.12.2010 to Commissioner of Central Excise, Ghaziabad requesting him to allow destruction of 5482200 cigarettes and remission of duty amounting to Rs. 54,71,620/- under Rule 21 of Central Excise Rules, 2002.   The application dated 20.12.2010 was once again fo....

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....not seek any clarification from appellant in respect of the discrepancies perceived by him.  They have contended that there was no difference in the stock of cigarettes in question during physical verification and that now the goods have passed the expiry date by Industrial Standard.  They cannot market such goods and during relevant time the goods were not in marketable condition becaus....

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....ral Excise Rules, 2002, provide that Commissioner is empowered to remit duty payable on goods which are claimed by a manufacture as unfit for marketing at any time before removal.  We find that impugned order rejecting such permission is not tenable in law.   We, therefore, allow appellants application dated 14/4/2011 filed before Commissioner Central Excise, Ghaziabad, for remissi....