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2016 (9) TMI 1233 - CESTAT ALLAHABAD

2016 (9) TMI 1233 - CESTAT ALLAHABAD - TMI - Seeking destruction of cigarettes and remission of duty thereupon - Notification issued by Ministry of Health & Welfare requiring adherence of specified pictorial warning on the retail packages as an essential condition of marketing - goods reached their date of expiry as per industrial standard as the Central Excise Authorities did not permit the appellant for slitting of 457 cardboard boxes containing 5482200 cigarettes so as to repack said cigarett .....

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g at any time before removal. We find that impugned order rejecting such permission is not tenable in law. We, therefore, allow appellant's application dated 14/4/2011 filed before Commissioner Central Excise, Ghaziabad, for remission of duty of ₹ 54,71,419.74 and allow destruction of 548200 cigarettes referred to earlier and direct the Commissioner Central Excise, Ghaziabad to ensure destruction of said cigarettes by following procedure provided by law for the time being in face for such .....

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Ghaziabad. 2. Brief facts of the case are that the appellant are engaged in the manufacture of Cigarettes bearing brand name FSS-V Goods manufactured in the month of October, 2008 were lying as on the date of issue of Notification of Ministry of Health & Welfare requiring adherence of specified pictorial warning on the retail packages as an essential condition of marketing of said products. Since the goods were packed before issue of said Notification the packing did not match the specific .....

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ioner of Central Excise, Ghaziabad requesting him to allow destruction of 5482200 cigarettes and remission of duty amounting to ₹ 54,71,620/- under Rule 21 of Central Excise Rules, 2002. The application dated 20.12.2010 was once again followed by similar request through application dated 14.4.2011. The said applications were decided through impugned order and said applications were rejected. The reason stated by the Commissioner for rejection of their request was a verification report subm .....

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