2007 (7) TMI 85

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....ppeals) No. 1/2006(Ahd—I) dated, 30-12-2005. 2. Heard both sides. 3. The relevant facts, in brief are, as follows :- (a) The appellant, a 100% EOU removed for export under bond a consignment of chemicals of 14,400 ltrs. and the consignment was packed in 720 plastic carboys of 20 liters each. When the container was examined at Nhava Sheva Port, it was found to have been damaged and the g....

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....sional rate of duty is required to be extended as provided under Notification No. 23/2003-C.E. dated 31-3-2003. 4. I have carefully considered the submissions from both sides. I find the relevant provision relating to remission of duty under Rule 21 reads as follows: "Where it is shown to the satisfaction of the Commissioner that goods have been lost or destroyed by natural causes or by unavoid....

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....at was not exported has been consumed in DTA. Even if no remission is permissible in view of the loss after removal from factory, it would be appropriate to treat the goods as having been cleared in DTA. The goods cleared on commercial basis to the domestic area may not deserve a better treatment in matters of taxation than the goods lost or damaged due to accident or such similar circumstances. ....