2008 (7) TMI 344 - AT - Central Excise

Remission of duty denied on goods destroyed in transit due to accident while being transported to SEZ - letter issued by Assistant Commissioner communicating rejection of the request on the ground that as per Rule 21 of CER, 1944, remission can be granted only in respect of losses before removal of goods from the factory - what has been communicated is only administrative decision without considering all relevant points and is not an appealable order, I feel that it will be appropriate to remand the case to the Commissioner

Summary

The appeal was filed against the rejection of a request for remission of duty on goods destroyed in transit. The Commissioner rejected the request citing Rule 21 of CER, 1944. The Tribunal decided to remand the case to the Commissioner for a proper appealable order after waiving the pre-deposit amount.