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TMI Blog2008 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking the slabs into smaller pieces. Subsequently, they raised insurance claim. After more than 2½ years, the department issued a show-cause notice for recovery of duty of Rs. 2,61,338/- on the aforesaid clearances - Admittedly, in the present case, the granite slabs cleared by the EOU never reached the DTA. They eventually ended up as “scrap”, which was abandoned. Thus the appellants could legit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods after breaking the slabs into smaller pieces. Subsequently, they raised insurance claim. After more than 2½ years, the department issued a show-cause notice for recovery of duty of Rs. 2,61,338/- on the aforesaid clearances. This demand was contested. In adjudication o the dispute, the original authority confirmed the demand of duty against the EOU. The appellate authority sustained its d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such 'default' on the part of the appellants inasmuch as the intended export of the granite slabs did not come through on account of accident, which was beyond the control of the party. The very fact that insurance claim was made by them proved this nature of the subject transactions. In the absence of wilful default of export of goods by the EOU, the bond was not liable to be enforced against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed. 4. The ld. JCDR has referred to the Tribunal's decision in Hind Nippon Rural Indus. (P) Ltd. v Commissioner, 2004 (167) E.L.T. 414 (Tri.-Bang.), wherein the demand of duty on a consignment of granite polished slabs cleared by the said company under bond for export and damaged in transit on account of road accident was sustained by the Tribunal. There is nothing to indicate tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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