https://www.taxtmi.com/caselaws?id=243508 The court upheld the Division Bench's decision, emphasizing that the loss for remission of duty must occur before the goods' clearance from the factory, rejecting an expansive interpretation that could lead to varied remission scenarios. Despite doubts, the judge followed judicial discipline, applying the binding precedent from Kuntal Granites Ltd., underscoring the importance of adhering to established judgments even in interpretational challenges. The ruling clarified that the "place of removal" for goods cleared for export remains the factory, not the export location, based on the definitions and rules examined. en-us Tue, 24 Dec 2013 00:00:00 +0530 Tue, 04 Feb 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243508 The court upheld the Division Bench's decision, emphasizing that the loss for remission of duty must occur before the goods' clearance from the factory, rejecting an expansive interpretation that could lead to varied remission scenarios. Despite doubts, the judge followed judicial discipline, applying the binding precedent from Kuntal Granites Ltd., underscoring the importance of adhering to established judgments even in interpretational challenges. The ruling clarified that the "place of removal" for goods cleared for export remains the factory, not the export location, based on the definitions and rules examined. Case-Laws Central Excise Tue, 24 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243508