https://www.taxtmi.com/caselaws?id=31929 The Tribunal upheld sustained demands on goods cleared for export but damaged in accidents outside the factory, citing precedents and Central Excise Rules, 2002. The appellant's claim for remission of duty on damaged goods not exported was rejected, as provisions only applied to goods destroyed before removal from the factory. Despite meeting inspection requirements, the duty liability persisted for goods damaged post-clearance for export. The appeals were dismissed as authorities lacked enabling provisions to remit duty on goods damaged outside the factory after clearance for export, following established case law and statutory interpretation. en-us Mon, 23 Jun 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31929 The Tribunal upheld sustained demands on goods cleared for export but damaged in accidents outside the factory, citing precedents and Central Excise Rules, 2002. The appellant's claim for remission of duty on damaged goods not exported was rejected, as provisions only applied to goods destroyed before removal from the factory. Despite meeting inspection requirements, the duty liability persisted for goods damaged post-clearance for export. The appeals were dismissed as authorities lacked enabling provisions to remit duty on goods damaged outside the factory after clearance for export, following established case law and statutory interpretation. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31929