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2008 (4) TMI 636 - CESTAT, AHMEDABADDemand - waiver of pre-deposit - Held that: - It is not on record as to why permission was withheld and what was the reason for the revenue to direct the appellant to further await permission instead of granting the same. There is no explanation from the revenue as to why a period of almost 2 years was considered to be insufficient for the revenue authorities for grant of permission to destroy admittedly, the expired medicines. In any case, we find that there is no dispute as regards the destruction, which was carried out in the presence of the Food and Drugs Authorities and under their directions, the appellant cannot be held liable for delay on the part of the revenue’s action - appeal allowed.
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