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TMI Blog2017 (7) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... wed on the goods which were cleared for export but could not be exported due to accident - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bio-Vet Pvt. Ltd. Vs. CCE, Ahmedabad-I [2014(310) ELT 526 (Tri. LB)] was considering the same issue and held that remission is allowed on the goods which were cleared for export but could not be exported due to accident. He produces a copy of the same. 5. Learned DR reiterates the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides and perusal of the records, we find that there is no dispute as to the facts as narrated in paragraph no.3 hereinabove. The submission of the learned counsel for the appellant is correct as Larger Bench of the Tribunal in the case of Honest Bio-Vet Pvt. Ltd. had an occasion to adjudicate the self same issue which is recorded in para 2 and we reproduce the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (iii) in Section 4(3)(C) for "Place of removal" was inserted w.e.f 14-5-2003 vide Section 136 of the Finance Act, 2003 which has stipulated as under :- "(iii) depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory." Hence, the provision under clause (iii) in Section 4(3)(C) for "Place of Removal" will be applicable in the case under consideration. 13. By referring to Section 5 of Central Sales Tax Act, we also find that sale of goods can be deemed to take place in the course of Export of goods out of the territory of India only if the sale for such export is effected by a "transfer of documents of title to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted 15. We find that the issue as referred to the Larger Bench, as now decided by the Hon'ble High Court of Gujarat in Tax Appeal No.912 of 2012 decided on 25-7-2014 Accordingly, reference to the several precedents by the Id counsel for the assessee and by the SDR, would be of academic interest, since the judgment of the Hon'ble High Court of Gujarat in the case of Commissioner v. Dynamic Industries Ltd has considered the very same point which is in favour of the appellant. 16. In view of the foregoing, we hold 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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