https://www.taxtmi.com/caselaws?id=253262 The Tribunal held that goods cleared for export under bond, destroyed before export due to an unavoidable accident, should be treated as destroyed before removal. The primary condition for remission of duty under Rule 21 of the Central Excise Rules 2002 is considered fulfilled in such cases. The decision was supported by a recent ruling of the Gujarat High Court. The case outcome directed that goods destroyed before export under such circumstances are to be treated as destroyed before removal, as per Rule 21. en-us Thu, 04 Sep 2014 00:00:00 +0530 Fri, 26 Dec 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253262 The Tribunal held that goods cleared for export under bond, destroyed before export due to an unavoidable accident, should be treated as destroyed before removal. The primary condition for remission of duty under Rule 21 of the Central Excise Rules 2002 is considered fulfilled in such cases. The decision was supported by a recent ruling of the Gujarat High Court. The case outcome directed that goods destroyed before export under such circumstances are to be treated as destroyed before removal, as per Rule 21. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253262