9911796707
TMI Blog2015 (10) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for export under Bond are destroyed before export due to unavoidable accident, then in such situation the goods destroyed are to be treated as having been destroyed before removal in terms of Rule 21 of Central Excise Rules, 2002. - Impugned order cannot be sustained - Decided in favour of assessee. - Appeal No. : E/371/2009 - ORDER No. A/10725 / 2015 - Dated:- 29-5-2015 - Mr. P.K. Das, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission of duty in respect of such goods, in terms of the Provisions of Rule 21 of Central Excise Rules, 2002. The same stands denied by the lower authorities on the ground that the goods already stand removed from the factory and as such remission cannot be granted in terms of Rule 21. On the other hand it is the appellant s contention that in case of goods under export the place of removal gets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference in favour of the appellant. It has been held that in cases where goods removed from factory for export under Bond are destroyed before export due to unavoidable accident, then in such situation the goods destroyed are to be treated as having been destroyed before removal in terms of Rule 21 of Central Excise Rules, 2002. 3. In view of the decision of the Larger Bench of the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
