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2018 (11) TMI 1456 - AT - Central ExciseDestruction of goods - remission of duty - “Manikchand” brand Gutkha/ Pan Masala, which the appellant was not in a position to sale in the market due to order of the District Judge, Mandaleshwar Court, on the issue of brand name - Held that:- It was beyond the control of the appellant to market the said goods. The Adjudicating Authority rejected the application on various counts which are absolutely irrelevant. As regards the reference made to a case of infringement of Intellectual Property Right, the Commissioner has no jurisdiction at all for drawing inference and holding that the appellant had malafide intention. The ld. Commissioner on his own viewed that the goods packed in “Manikchand” brand should have been repacked in “RMD” brand and sold. This is also beyond the jurisdiction of the ld. Commissioner for the reason that whether the goods can be repacked and sold it is completely on the assessee to decide after analyzing the practicability, feasibility and viability. There is no dispute that the goods for which remission was claimed, were packed in the brand name of “Manikchand” and due to injunction order passed by the District Judge, Mandaleshwar, the said goods, in such a condition, was not capable of being sold by the appellant. Therefore, this is a clear case that the goods were unfit for marketing and squarely cover under the provisions of Rule 21 of Central Excise Rules, 2002. Matter remanded to the Adjudicating Authority for reconsideration of appellant’s remission application - appeal allowed by way of remand.
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