https://www.taxtmi.com/caselaws?id=110619 Excisable goods cleared under bond for export must be exported in accordance with the relevant AR-4, and each bonded clearance must be separately accounted for; shortage in one consignment cannot be adjusted against excess in another unless the statute or rules expressly permit it. The power to condone loss under Rule 49 of the Central Excise Rules, 1944 was confined to loss within the factory premises, so transit or storage loss outside that scope could not be ignored. Duty was therefore payable on the quantity cleared for export but not actually exported. The Tribunal also held that the Revenue appeal was maintainable, because the dispute concerned non-exported goods and not rebate on goods exported outside India. en-us Fri, 02 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 17:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110619 Excisable goods cleared under bond for export must be exported in accordance with the relevant AR-4, and each bonded clearance must be separately accounted for; shortage in one consignment cannot be adjusted against excess in another unless the statute or rules expressly permit it. The power to condone loss under Rule 49 of the Central Excise Rules, 1944 was confined to loss within the factory premises, so transit or storage loss outside that scope could not be ignored. Duty was therefore payable on the quantity cleared for export but not actually exported. The Tribunal also held that the Revenue appeal was maintainable, because the dispute concerned non-exported goods and not rebate on goods exported outside India. Case-Laws Central Excise Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110619