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2015 (10) TMI 1675 - AT - Central ExciseRemission of duty - Destruction of expired goods - Held that:- Authorised Representative on behalf of the Revenue submits that the letter dated 17.02.2014 of the Assistant Commissioner of Central Excise & Customs cannot be treated as an appealable order. He submits that in both the cases the duty involved is more than ₹ 5 lakh and therefore, Assistant Commissioner is not a competent authority to decide on the remission of duty, if any. On a query from the Bench, both the parties agree that the letter dated 17.02.2014 is not maintainable and the impugned order is liable to be set-aside. - Decided in favour of assessee.
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