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2018 (1) TMI 1212 - HC - Central Excise100% EOU - Debonding of unit - Whether the Tribunal is right in according permission for destruction of obsolete goods under Notification No.71/2000-Cus which became effective only from 22.05.2000, to the goods that became obsolete in the past, well before the Notification No.71/2000-Cus came into effect and for which show cause notice was issued on 11.04.2000 for the goods imported and purchased during 1993 and 1995 respectively? - Held that: - In the cases where goods cannot be destroyed within the Zone because of the safety reasons or Municipal Corporation's regulations, the Commissioner may permit destruction outside the zone subject such conditions as may be prescribed by the Commissioner since this is only a procedural requirement and non-substantive in nature. Show cause notice dated 11.04.2000, has resulted in order in original dated 28.12.2001. Having regard to the intention, in issuing the above circulars, and considering the reasons assigned by CESTAT, Madras, in granting permission to destroy the absolete goods, we are of the view that the order impugned before us cannot said to be erroneous. Question whether, it is within the export processing zone or free trade zone, does not arise, for consideration - appeal dismissed.
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