The video has been released by the Taliban to issue a warning to the Pakistani Military.
"Twelve of our comrades were besieged and mercilessly martyred in the Khyber Agency (area)," said the militant as shown in the video.
"Our pious women were also targeted. To avenge those comrades, we will kill these men. We warn the government of Pakistan that if the killing of our friends is not halted, this will be the fate of you all."
Before their death, one of the captured men described how they were abducted.
"They attacked us with rockets, killed a sentry. One ran away. The Taliban entered the fort and captured us with our weapons," he said, sitting in rows with other soldiers with their arms folded and legs crossed in front of Taliban banners.
"They tied our hands, put us in a Datsun and took us away."
The video then shows men standing quietly and the Taliban chanting.
"We will cross all limits to avenge your blood," it said in reference to the Talibans killed by the Pakistani Military forces.
The video then shows a man shoving a clip into his rifle and then fires few rounds into the back of the heads of a few of the captured soliders yelling "God is greatest". Other Talibani also take rounds in pumping bullets into the men. Each time a solider collapses, the man standing next to him is pulled down by the handcuffs.
The Pakistani Taliban allied with the al Qaeda has vowed to overthrow the Pakistani government after the military action against the insurgents.
After the video near end, the Talibani are shown staring at the dumped bodies."If the killing of our friends is not stopped, this will be the fate of all infidel armies, God willing," says one militant.
"Our soldiers enlist because they want to sacrifice for the country. We are taking care of the families of the martyred soldiers," says Majeed Marwat, a commander of the Frontier Corps.