TMI Blog2011 (4) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly the analytical report covers 566 drums and there was no such analytical report for the other drums including 198 drums. It appears the adjudicating as well as appellate Commissioners let off the appellant in respect of 737 drums for which intimation was given. In so far as 198 drums were concerned, the appellate Commissioner as well as CESTAT came to the correct conclusion after appreciating the factual background, appeal is misconceived and is accordingly dismissed - Central Excise Appeal No. 87 of 2011, - - - Dated:- 26-4-2011 - V.V.S. Rao and Ramesh Ranganathan, JJ. This appeal by the assessee under Section 35G of the Central Excise Act, 1944 (the Act) is against the final order dated 7-9-2010 of the Customs, Excise and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms valued at Rs. 72,44,934/- including 198 drums received subsequent to their request for permission. 3. The Commissioner initiated proceedings for recovery of duty, education cess, interest and penalty. After necessary procedural compliance, the Commissioner, Guntur passed Order-In-Original (O-I-O) on 13-1-2006 directing the appellant to pay the amount demanded in the show cause notice. Aggrieved by the O-I-O, the appellant preferred an appeal to the Commissioner of Central Excise (Appeals). By order dated 1-8-2007, the appeal was partly allowed setting aside the demand of duty for 737 drums as the appellant had intimated the department well in advance, and they had failed to intimate destruction-of 198 more drums received subsequently. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyed. No permission was ever given by the department. 6. Rule 21 of the Rules reads as under. 21. Remission of duty. Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacturer 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 Excise has been substituted : Provided further that where s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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