2007 (9) TMI 171

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..... Commissioner (Appeal) has confirmed. the Order- in-Original No. 56/2005 dated 13-7-2005. The appellants are engaged in the manufacture of P or P Medicaments on loan license basis for the company, M/s. AFD Laboratories Pvt. Ltd. One of the excisable goods manufactured by the appellants for the said company had expired its date. Therefore they applied for permission to destroy the goods and also sou .....

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..... t he applied to the goods destroyed on earlier date of the Circular. However this plea was not accepted. The Commissioner (Appeals) noted that the Board's Circular is only clarificatory in nature and can be made applicable. He noted the Tribunal ruling rendered in the case of M/s. Mafatlal Industries v. CCE, Ahmedabad [2003 (154) E.L.T. 543 T)]. Against this order, the appellants are in appeal. Th .....

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