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TMI Blog2005 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against OIA No. 214/2003-Cus., dated 28-5-2003. The Commissioner after due examination has passed the order in favour of the assessee in terms of Para 4 which is extracted herein below : "I have carefully gone through the facts of the case including the written & oral submissions made by the Appellants. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties, rent, interest and other charges payable in respect of such goods." As can be seen, this provision is to cover a situation where the goods have not been properly accounted. It is not the contention of the department that the goods are not accounted for rather the contention is that these were damaged. The Unit being 100% EOU is eligible to make clearance to the domestic tariff area. Some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it would apply in respect of goods which have been warehoused in the case of loss or destruction in respect of warehoused goods. 3. On our due consideration we find that this is not a case of demand of duty under Section 23 and this judgment is distinguishable. The next citation referred in the grounds of appeal pertains to Union Carbide India Ltd. v. CC - 1985 (22) E.L.T. 102 wherein d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is that Section 72(1)(d) of the Customs Act is not applicable to the facts of the case as the said section applies to goods which are not accounted for in the warehouse. The facts of the case clearly disclose that the goods had been properly accounted in the warehouse and while removal to the domestic area, due to accident, a portion of tiles were damaged. Therefore, the grounds on which Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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