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TMI Blog2007 (3) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT, BANGALORE] . There is no reason to take a different view from the same. The finding recorded by SMB in Ginni Filaments Ltd.[ 2005 (4) TMI 156 - CESTAT, NEW DELHI] , is sub silentio without due consideration to the provisions of law. Hence Both the orders are set aside by allowing the appeal with consequential relief if any. - S.L. PEERAN (J) AND T.K. JAYARAMAN (T), MEMBERS For the Appellant : M.S. Nagaraja, Adv. For the Respondent : K.S. Reddy, JDR ORDER S.L. PEERAN, MEMBER (J) 1. Both these appeals raises common question of law and facts pertaining to the same assessee and hence they are taken up together for disposal as per law. By OIO No. 1/05 dated 21.4.05, the Commissioner has rejected the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the Customs frontiers of India. He points out that in respect of export goods, place of removal will be only when the documents are presented to the Customs Officers for export. The finding given by the authorities that the place of removal is factory is not correct in respect of export goods as the sale conies into effect only when the documents of title to the goods are presented at the Customs office in the form of presentation of shipping bills. He submits that when clearances are made under bond, are deemed to be under overall customs control. This has been so held by the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ginni Filaments has not examined the provisions of Section 4(3)(12) of Central Excise Act read with Rule 21 of Central Excise Rules and Section 5 of the Central Excise Act. When the goods are removed from the factory for export purposes and the goods are destroyed due to unavoidable reasons, accident caused to the lorry, then in such a circumstances the goods are not deemed to have been removed from the factory gate in terms of Section 5 of the Central Sales Tax Act as sale has not been completed. Section 4(3)(c) of CE Act clearly explains that the place of removal is the premises from where excisable goods are to be sold after their clearance from the factory. In the present case, the goods were exported and when export documents are p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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