https://www.taxtmi.com/caselaws?id=154925 The appellant's request for remission of duty for destroyed export goods under Rule 21 of Central Excise Rules, 2002 was denied by lower authorities, stating that the goods were already removed from the factory. The appellant argued that the place of removal extended up to the port area, entitling them to remission. Conflicting views existed on this issue, leading to a referral to the Hon'ble President for consideration. Ultimately, the judgment pronounced on 21-8-2009 by Ms. Archana Wadhwa, J., resolved the matter, but the specific outcome was not provided in the text. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 14 Jun 2017 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154925 The appellant's request for remission of duty for destroyed export goods under Rule 21 of Central Excise Rules, 2002 was denied by lower authorities, stating that the goods were already removed from the factory. The appellant argued that the place of removal extended up to the port area, entitling them to remission. Conflicting views existed on this issue, leading to a referral to the Hon'ble President for consideration. Ultimately, the judgment pronounced on 21-8-2009 by Ms. Archana Wadhwa, J., resolved the matter, but the specific outcome was not provided in the text. Case-Laws Central Excise Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154925