TMI Blog2005 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... eared the goods (yarn) manufactured by them for export, which were stuffed in a container and cleared from the appellants' factory. During its transit from the appellant's factory to the port, the truck transporting the container could not reach the port of export and the container was misplaced on the way by the transporters. The Transport Company lodged the report with the Police and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944. He pleaded that handling in broad sense includes the commercial transportation of the goods and the remission should have been allowed. The goods manufactured in a 100% EOU are exempt under Notification No. 125/84-C.E., dated 26-5-1984. 3. Shri Vipin Verma, ld. JDR pleaded that the question of application of Notification No. 125/84-C.E., dated 26-5-1984 is not releva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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