TaxTMI 
TaxTMI 
2003 (9) TMI 464
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....the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present appeal of the Revenue is against the Order of the Commissioner of Central Excise, Patna, vide which he has dropped the duty of Rs. 50,62,960.00 (Rupees fifty lakh sixty-two thousand nine hundred and sixty) raised against the respondents, vide show cause notice dated 5-1-2001 in respect of cigarettes destroyed in the respond....
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....r or oil contamination. The Commissioner adjudicated the show cause notice and dropped the demand by observing as follows :- Para : "10 : (iii) In view of the provisions of Rule 49 of erstwhile Central Excise Rules, 1944 and in view of the power vested with the undersigned, I did order the remission of duty on the entire cigarettes and cut tobacco being subject matter of demand notice dated 5-1-....
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....ission of duty would be issued in due course. 12. In pursuance of the above order, the destruction of excisable goods in question was undertaken during the period from 3-7-2001 to 25-7-2001, as per the certificate of destruction dated 26-7-2001 which was placed on record by Superintendent (Preventive) on 3-8-2001. The process of destruction was done in the premises of M/s. ITC Ltd., Munger u....
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....ndents have not been able to point out that the damage was on account of water or oil contamination. 5. After hearing both sides duly represented by Shri T.K. Kar, learned SDR, for the Revenue and Shri J.P. Khaitan, learned Advocate, for the respondent company, we find that the fact of damage caused to the cigarettes is not being disputed by the Revenue. Whether the same is caused because of....