2002 (1) TMI 135

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....nd they are also availing the facility of Modvat credit on inputs used in or in relation to the manufacture of final product. They filed a letter dated 14-1-97 with the Commissioner of Central Excise for permission for destruction of certain quantity of medicines which had become unfit for human consumption after their expiry date. The appellants received a letter dated 26-7-99 from the Asst. Comm....

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....Commissioner vide his Order dated 1-6-2001 has confirmed the demand of Rs. 2,89,600/- on the appellants under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A(1) of the Central Excise Act, 1944 in contravention of the provisions of Rule 49(1). This appeal is against the impugned order of the Commissioner. I have heard Shri P.K. Sahu, Advocate for the appellants and Shri R.C. Sankh....

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....rty for remission of duty under the provisions of Rule 49(1) and found them eligible for such remission. This was also communicated to them vide his office letter dated 26-7-99. Albeit, the permission was subject to the applicants reversing the Modvat credit gone into the manufacture of the goods in respect of which the remission of duty was sought. The matter was remanded to the Commissioner by t....