https://www.taxtmi.com/caselaws?id=265914 The Larger Bench of the Tribunal ruled in favor of the appellant, holding that goods removed from the factory for export under Bond and destroyed before export due to an unavoidable accident should be treated as having been destroyed before removal under Rule 21 of the Central Excise Rules, 2002. Consequently, the appellant's application for remission of duty, initially rejected by the Commissioner of Central Excise, Ahmedabad-I, was granted, overturning the previous decision. The judgment underscores the significance of assessing the circumstances of goods destroyed before export to determine entitlement to duty remission. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265914 The Larger Bench of the Tribunal ruled in favor of the appellant, holding that goods removed from the factory for export under Bond and destroyed before export due to an unavoidable accident should be treated as having been destroyed before removal under Rule 21 of the Central Excise Rules, 2002. Consequently, the appellant's application for remission of duty, initially rejected by the Commissioner of Central Excise, Ahmedabad-I, was granted, overturning the previous decision. The judgment underscores the significance of assessing the circumstances of goods destroyed before export to determine entitlement to duty remission. Case-Laws Central Excise Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265914