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TMI Blog2013 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... this case as much as the said case law deals with Rule 49 of the erstwhile Central Excise Rules, 1944; while this remission claim is in terms of Rule 21 of the Central Excise Rules, 2002. - Decided against the Assessee. - F. No. 195/648/2010-RA-CX - 527/2012-CX - Dated:- 2-5-2012 - Shri D.P. Singh, J. REPRESENTED BY : Shri S.S. Dabas, Advocate, for the Assessee. None, for the Revenue. [Order]. This revision application has been filed by M/s. Welspring Universal, New Delhi, against the order-in-appeal No. 256-CE/D-II/10, dated 17-6-2010 passed by the Commissioner of Central Excise (Appeals) Delhi-II, with respect to Order-in-Original passed by the Additional Commissioner of Central Excise, Delhi-II. 2. Brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the impugned orders-in-appeal, the applicant, has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following Common/Identical grounds :- 4.1 Commissioner (Appeals) failed to appreciate the fact that the present case is squarely covered under Rule 21 of the Central Excise Rules which provides, Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacturer as unfit for consumption or for marketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as may be imposed by him by order in writing . Second proviso to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (J329) (Del.). 4.4 In the present facts and circumstances of the case, though the goods had left the factory premises but they had not reached the customs office, where export documents were to be presented. In such a fact situation, the goods, if lost on the way, are deemed to have not been removed as per ruling in Kuntal Granites Ltd. v. CCE - 2007 (215) E.L.T. 515 (Tri.-Bang.). As per Section 4(3)(c)(iii) of the Central Excise Act, 1944 place of removal is the premises from where the excisable goods are to be sold after their clearance from the factory. Place of removal of export goods under Section 5 of the Central Excise Act, 1944, is where export documents are presented to customs office. Therefore, in the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for remission of duty paid on such stolen goods. Original authority vide impugned Order-in-Original upheld demand of duty and rejected the remission application on the ground that theft of goods after removal from factory does not amount to loss in order to qualify for remission of duty. Commissioner (Appeals) upheld impugned Order-in-Original. Now, applicant has filed this Revision Application on grounds mentioned in para (4) above. 8. Government notes that since the inception of Central Excise Rules, 2002; issue of remission of duty is governed by Rule 21 of the said rules ibid. As per Rule 21 of the said rules, remission of duty is allowed if the loss of goods occurs due to natural or unavoidable accident, at any time before remo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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