https://www.taxtmi.com/caselaws?id=460436 The Tribunal held that the appellant, a 100% Export-Oriented Unit, is liable to pay duty on goods destroyed in floods, as they do not qualify for exemption under Notification No. 22/2003-CE. The destroyed goods were not used in manufacturing goods for export and did not fall within the categories eligible for destruction under the notification, which requires supervision by a Central Excise officer. The Tribunal emphasized the need for strict interpretation of conditional notifications and dismissed the appellant's argument that the goods should be treated as rejected goods. The appeal was dismissed, and the department's demand for duty payment was upheld. en-us Sun, 21 Jan 2024 00:00:00 +0530 Fri, 24 Jan 2025 13:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460436 The Tribunal held that the appellant, a 100% Export-Oriented Unit, is liable to pay duty on goods destroyed in floods, as they do not qualify for exemption under Notification No. 22/2003-CE. The destroyed goods were not used in manufacturing goods for export and did not fall within the categories eligible for destruction under the notification, which requires supervision by a Central Excise officer. The Tribunal emphasized the need for strict interpretation of conditional notifications and dismissed the appellant's argument that the goods should be treated as rejected goods. The appeal was dismissed, and the department's demand for duty payment was upheld. Case-Laws Central Excise Sun, 21 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460436