2015 (10) TMI 1189

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..... Sikdar, Authorised Representative Per : Mr. P.K. Das; By the impugned order, the Commissioner of Central Excise, Ahmedabad-I rejected the appellant's application dated 15.10.2008 for remission of duty, for the goods destroyed by fire, under Rule 21 of the Central Excise Rules, 2002. The Tribunal by Miscellaneous Order No. M/988/WZB/AHD/2009 dated 01.08.2009, directed registry to place the ....

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.... could be loaded, they are entitled for the remission. For the above proposition they have relied upon the Provisions of Section 5 of the Central Sales Tax which are to the effect that in the course of import or export a sale or purchase of the goods shall be deemed to take place, when such export is affected by transfer of documents of title to the goods have crossed the custom frontier of India.....