2009 (4) TMI 683

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....for the Appellant. Shri J. Shankar Raman, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  In this case Show Cause Notice was issued to the assessee proposing recovery of duty on goods learnt to have been lost due to theft during transport for export; the notice was adjudicated by the Assistant Commissioner who confirmed the demand and imposed penalt....

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....al before the Tribunal was disposed of vide Final Order No. 1088/2008, dated 25-9-2008 upholding the order of the lower appellate authority and dismissing the appeal of the Revenue relying on decisions of the Tribunal holding that remission could not be denied when goods have been lost due to theft. No argument was raised by the Revenue that Tribunal had no jurisdiction to hear the present appeal ....

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....firmation of demand of goods held to have been diverted to the Domestic Tariff Area (DTA), that a view was expressed that remission of duty on stolen goods could be allowed. The Tribunal proceeded on the basis of the submissions made by both sides and held that where goods have been cleared for export and are shown to have been examined, assessed and allowed for export and the jurisdictional Assis....