https://www.taxtmi.com/caselaws?id=2450 For export goods cleared from the factory on FOR basis, freight incurred up to the port was treated as part of the removal chain for the purpose of interim relief, because the goods were undisputedly meant for export and prior Tribunal views, read with the statutory definition of "place of removal" under the Central Excise Act, extended that concept up to presentation of export documents to Customs at the port. On that basis, the appellant made out a prima facie case for waiver of pre-deposit of duty and penalty, and the stay application was allowed. en-us Fri, 20 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2450 For export goods cleared from the factory on FOR basis, freight incurred up to the port was treated as part of the removal chain for the purpose of interim relief, because the goods were undisputedly meant for export and prior Tribunal views, read with the statutory definition of "place of removal" under the Central Excise Act, extended that concept up to presentation of export documents to Customs at the port. On that basis, the appellant made out a prima facie case for waiver of pre-deposit of duty and penalty, and the stay application was allowed. Case-Laws Service Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2450