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    <title>2016 (11) TMI 95 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, holding that goods cleared for export under bond and destroyed before export can be considered as destroyed before removal, making them eligible for remission of duty under Rule 21 of Central Excise Rules 2002. The decision overturned the Commissioner&#039;s order and granted consequential relief to the Appellants in line with the legal interpretation established in a previous case.</description>
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      <description>The Tribunal allowed the appeal, holding that goods cleared for export under bond and destroyed before export can be considered as destroyed before removal, making them eligible for remission of duty under Rule 21 of Central Excise Rules 2002. The decision overturned the Commissioner&#039;s order and granted consequential relief to the Appellants in line with the legal interpretation established in a previous case.</description>
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