9911796707
TMI Blog2007 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... k to factory – Therefore those goods found unfit, remission of duty is allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared from factory for onward export but not exported cannot be termed as 'cleared for home consumption' and therefore entitled for remission. He, further, submits that the goods were initially cleared for export under Bond, but could not be exported as those were found unfit for consumption. He submits that the provision of Rule 4(3) of the Central Excise Rules, 1944 will apply in this case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellants removed the goods for export purpose under Bond from their factory premises. It is also undisputed that the said goods could not be presented before the customs officer for purpose of export due to quality problem. It is also undisputed that the appellants received back the goods in their factory premises and such receipt was declared by the appellants to the department. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances the goods are not deemed to have been removed from the factory gate in terms of Section 5 of the Central Sales Tax Act as sale has not been completed. Section 4(3) of C.E. Act clearly explains that the place of removal is the premised from where excisable goods are to be sold after their clearance from the factory. In the present case, the goods were exported and when export document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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