2009 (10) TMI 408

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....lant. Shri Sunil Kumar, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Shri S.C. Kamra, learned Advocate submits that a consignment of 193 cartons containing 8754.48kgs of 100% combed yarn for export to Bangladesh moved to Kosi Kalan was lost in transit due to burglary and such matter is before a Magistrate Court. The appellant was not given possession of goods by police for....

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....nt by police. The quantity to be sold in the domestic area is prescribed by Development Commissioner. Therefore, there will be no difficulty to hold that the goods failed to be exported although meant for export and lost in transit for the reasons beyond control of the appellant to be the goods meant for sale in Domestic Tariff Area following the decision of the Larger Bench in the case of Jaipur ....

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....tification No. 8/97-C.E. dated 1-3-1997 subject to fulfilment of the conditions of the said Notification. If the quantity of the goods is beyond the ceiling, the appellant shall have no hesitation to pay the excise duty according to normal rates. He further points out that the inputs for the goods being duty free, there was no Cenvat credit availed by the appellants. Shri Kamra also raised a point....

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....e extent permissible by Notification No. 8/97-C.E., dated 1-3-1997. 6. We do not appreciate that the goods lost shall be treated as sale under the law when there was no sale in DTA. When the appellant prefers to pay the duty availing concession in view of sale in the course of export, there will be no bar to consider the claim of the appellant in terms of Notification claimed by the appellant. ....