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TMI Blog2016 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... after considering the definition of ‘place of removal’ prescribed under Section 4(3)(c)(iii) of Central Excise Act, 1944, observed that the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only - Appeal allowed. - E/661/2010-SM - A/10928/2016 - Dated:- 15-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed with the local police, who drew the Panchnama at the site. As the goods did not reach the destination being destroyed en-route, accordingly, the Appellant filed an application for remission of duty involved on the said goods under Rule 21 of the Central Excise Rules 2002. 3. The learned Commissioner, interpreting Rule 21 of Central Excise Rules 2002, observed that remission of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods destroyed in transit ought to have been allowed. In support, the learned Advocate place reliance on the Larger Bench decision of this Tribunal in the case of M/s Honest Bio-vet Pvt. Ltd. Vs CCE Ahmedabad-I - 2014 (210) ELT 526 (Tri-LB). 5. The learned Authorized Representative for the Revenue reiterates the findings of the learned Commissioner. 6. Heard both sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the definition of place of removal prescribed under Section 4(3)(c)(iii) of Central Excise Act, 1944, observed that the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only. In Para 14 of the said judgment, it is observed as follows:- 14. We are of the view that the goods cleared for export under Bond which were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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