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2017 (8) TMI 986 - HC - Central ExciseRemission of duty - destruction of goods - presence of competent authority - Whether the learned Tribunal was justified in not granting the remission of duty for P.P. Medicaments which were admittedly not fit for human consumption as being expired and which were destroyed in presence of Food and Drugs Administrative Authority and consequently demanding duty on the destroyed goods from the appellant? - Held that: - It is an admitted position that in the present case the aforesaid procedure has not been followed by the appellant and without any approval/permission from the appropriate authority, drugs have been destroyed and that too not in presence of any of the Officers of the appropriate authority. It is the case on behalf of the appellant that as the goods/drugs were destroyed in the presence of the Food and Drugs Administrative Department on 11-1-2006, the appellant is entitled to remission of duty on such goods/drugs. However, the goods/drugs destroyed in presence of the Officers, other than appropriate authority/Officer of the Central Excise Department, cannot be said to be in compliance of Chapter 18 of the C.B.E. & C.’s Central Excise Manual. If the appellant is claiming remission of duty on destruction of the drugs under Rule 21 of the Central Excise Rules, 2002, the appellant is required to follow the procedure as required as per Chapter 18 of the C.B.E. & C.’s Central Excise Manual. It is required to be noted that on facts it cannot be said that there was inordinate delay on the part of the appropriate authority in not responding to the application submitted by the appellant. What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is substantive condition, and therefore, non-observance of the same is not condonable and is likely to facilitate the commission of fraud and administrative inconvenience It cannot be said that the learned Tribunal has committed any error, which calls for the interference of this Court - appeal dismissed - decided against appellant.
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