2013 (9) TMI 61

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..... espondent: Shri. Rupendra Singh, Advocate JUDGEMENT Per Archana Wadhwa (for the Bench): The appellant is a 100% EOU and cleared paper cones to one M/s. Nagerika Export Ltd. another 100% EOU. However, the goods were damaged during transit and were received back by the appellants. The same were sorted out and it was found that 84699 cones were rejected out of total 176690 pieces cleared to M/s. .....

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..... duction of value of such damaged goods. The appellants have already paid duty on the clearance of damaged goods at the value on which they were sold. The authorities have not referred to any provision of law requiring payment of duty on the insurance claim. Such insurance amount was given to the appellants in respect of goods which were damaged and not on any other account. And as such there is no .....

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