2009 (8) TMI 1062

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..... the Appellant. Shri S.K. Mall, SDR, for the Respondent. ORDER The appellant is engaged in the manufacture of excisable goods falling under Chapter No. 38 of the Central Excise Tariff Act. The said goods were cleared by them for export under ARE-1 dated 5-5-2008, without payment of duty under bond. The shipping bills were filed by them but before the goods could actually be exported, th .....

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..... port area and in as much as the goods were destroyed before they could be loaded, they are entitled for the remission. For the above proposition they have relied upon the Provisions of Section 5 of the Central Sales Tax which are to the effect that in the course of import or export a sale or purchase of the goods shall be deemed to take place, when such export is affected by transfer of documents .....

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..... Commissioner of Central Excise, Pune [2007 (207) E.L.T. 613 (Tri. - Mumbai)] 4. Liva Health Care Ltd. v. Commissioner of Central Excise, Nasik [2008 (222) E.L.T. 243 (Tri.-Mumbai)] The appellants have also relied upon various decisions rendered in relation to the Service tax indicating that in case of export of goods place of removal has to be held as the load port to remain load port and .....

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