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2016 (3) TMI 779 - AT - Central ExciseRemission of Central Excise duty - Held that:- We find that the Dept. had written to the appellant on 19.12.2005 to furnish certain particulars. The appellant had not replied to the same till 13.1.2006 when they requested the permission to remove goods from the Bonded Store Room for destruction. It is observed that the goods have already been destroyed by the appellant on 11.1.2006 ie., before the said letter. It is also observed that in their letter dtd 30th Dec., they had not given any specific intimation to the Dept. the time and date of the proposed destruction. Removal of goods from Bonded Store Room without permission, and destruction of same in the absence of supervision/permission are clearly not in accordance with the provisions. In the case of M/s Sun Pharmaceuticals vs CCE, Vapi [2014 (2) TMI 1007 - CESTAT AHMEDABAD ] relied upon by the Appellants, the issue was remission of duty of the goods, which were destroyed in flood. In the case of BIOPAC INDIA CORPN LTD vs CCE, Vapi (2007 (11) TMI 213 - CESTAT AHMEDABAD ) the issue was finished and semi finished goods destroyed in fire. The other relied upon case law by the appellants is the decision of the Hon'ble High Court of Madhya Pradesh in the case of Godrej Food Ltd vs Union of India [1994 (4) TMI 84 - HIGH COURT OF MADHYA PRADESH AT INDORE ]. In the said case, assessee had furnished information sought by the Dept on the next day and thereafter on not receiving any further communication from the Dept. for a long time, destroyed the goods. The facts of these cases are different from the facts of the instant case and therefore they are not applicable herein. As the remission of duty application is rejected, consequent demand of duly is upheld. - Decided against assessee
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