9911796707
TMI Blog2009 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, Aligarh demanding duty under Section 3 of Central Excise Act, 1944. Held that- . We do not appreciate that the goods lost shall be treated as sale under the law when there was no sale in DTA. When the appellant prefers to pay the duty availing concession in view of sale in the course of export, there will be no bar to consider the claim of the appellant in terms of Notification claimed by the appellant. Sale being in the course of export, sale of the same as DTA sale, is not permissible under law. But on the peculiar circumstances of the case, the sale having been made already and the appellant prefers to discharge the duty liability, it should not face further hardship of normal levy of excise duty under Section 3 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant by police. The quantity to be sold in the domestic area is prescribed by Development Commissioner. Therefore, there will be no difficulty to hold that the goods failed to be exported although meant for export and lost in transit for the reasons beyond control of the appellant to be the goods meant for sale in Domestic Tariff Area following the decision of the Larger Bench in the case of Jaipur Golden Transport Co. Pvt. Ltd. v. CCE, Surat reported in 2007 (215) E.L.T. 503 (Tri. - LB). Similarly, once remission is not considered in favour of appellants, Government has taken a view that an assessee can be considered in terms of any concessional notification applicable to DTA clearance. Shri Kamra fairly agrees that there is no malafide of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. But the appellant agrees to pay excise duty even if it has lost its goods in transit. Also prays that such liability is to be confined only to the extent permissible by Notification No. 8/97-C.E., dated 1-3-1997. 6. We do not appreciate that the goods lost shall be treated as sale under the law when there was no sale in DTA. When the appellant prefers to pay the duty availing concession in view of sale in the course of export, there will be no bar to consider the claim of the appellant in terms of Notification claimed by the appellant. Sale being in the course of export, sale of the same as DTA sale, is not permissible under law. But on the peculiar circumstances of the case, the sale having been made already and the appellant prefers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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