DHARAMPAL SATYAPAL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal has been filed by the appellants against the impugned order vide which the adjudicating authority has disallowed the remission of duty on the damaged goods, to them.

(2.) Shri Manish Gaur, Co -Representative, has contended that the damage to the goods (Pan Masala) occurred due to heavy rain as the rain water entered in the premises wherein the goods were stored therefore, the remission of duty on the damaged goods which became unfit for human consumption, of the disputed amount, deserves to be given.

(3.) On the other hand the learned JDR has reiterated the correctness of the impugned order.