2007 (7) TMI 85

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..... aving occurred after removal from the factory - After considering the fact matter remanded to AO for reconsideration
[Order per] - This is an appeal against the order of the Commissioner (Appeals) No. 1/2006(Ahd—I) dated, 30-12-2005. 2. Heard both sides. 3. The relevant facts, in brief are, as follows :- (a) The appellant, a 100% EOU removed for export under bond a consignment of chemicals o .....

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..... mand of duty has been raised which is not justified. At any rate, as the goods have been found lost in the DTA, it should be deemed to have been cleared in domestic area and concessional rate of duty is required to be extended as provided under Notification No. 23/2003-C.E. dated 31-3-2003. 4. I have carefully considered the submissions from both sides. I find the relevant provision relating to r .....

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..... ntative for extending concessional rate of duty in respect of goods lost deserves to be considered. The goods have not been exported. The demand of duty has arisen treating what was not exported has been consumed in DTA. Even if no remission is permissible in view of the loss after removal from factory, it would be appropriate to treat the goods as having been cleared in DTA. The goods cleared on .....

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