2010 (9) TMI 428

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..... M. Vaidya, JDR, for the Respondent. [Order]. - The appellant has filed this appeal along with stay application. 2. The appellant are the manufacturer of hand made branded biris and are discharging their liability of Central Excise duty on their clearances. The appellant has filed a claim for remission of duty stating that the stocks of biris have been destroyed by insects and is not fit f .....

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..... cturer as unfit for consumption or for marketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as, may be imposed by him by order in writing : Provided that where such duty does not exceed (ten thousand rupees) the provisions of this rule shall have effect as if for the expression "Commissioner", the expression "Superintendent of Central Exci .....

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..... it for human consumption or for marketing before removal and in this case, there is a test report from Qualichem Laboratory, Nagpur that these biris are not fit for human consumption, hence, the remission claim be allowed. To support his contention, he placed reliance on Shakumbari Sugar and Allied Indid. Ltd. v. Commissioner of Central Excise, Meerut-I - 2006 (206) E.L.T. 497 (Tri. -Del). 4.&ems .....

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