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2013 (11) TMI 1522 - GOVERNMENT OF INDIARemission of duty - Confiscation of goods - due to such long storage of Gutkha lying loose, the same became unfit for human consumption and, thus, was not marketable - Held that:- Letter dated 1-2-11 simply communicates the rejection of request by Deputy Commissioner. It does not say that Commissioner of Central Excise has rejected their request dated 23-4-10. So it implies that applicant’s request dated 23-4-10 for remission of duty & destruction of goods is still pending and not finally disposed off by Commissioner. As regards letter dated 6-10-09 of Deputy Commissioner of Central Excise, the said letter conveys only refusal for destruction of goods for non-compliance of order-in-original dated 13-2-09. As discussed above the competent authority in this case is Commissioner of Central Excise and therefore final order of competent authority will settle the issue. Applicant should have approached the Commissioner for orders on their request dated 23-4-10 rather than filing appeal before Commissioner (Appeals). The appeal was not maintainable as the same was not filed against any order-in-original passed by authority lower than Commissioner of Central Excise. In this case the said letter dated 1-2-11 is a direction of Commissioner of Central Excise which cannot be contested before Commissioner (Appeals) and this authority. - Decided against assessee.
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