2017 (8) TMI 350

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....the manufacture of sale of tyres, tubes and flaps and other rubber products falling under Chapter Heading 40 of Central Excise Tariff Act, 1985. Proceedings before the lower authorities were initiated against M/s. Vikrant Tyres Ltd., Plant-I, Mysore. However, M/s. Vikrant Tyres Ltd. has been amalgamated with M/s. J.K. Industries Ltd. by virtue of the order dated 2.9.2003 passed by the Hon'ble High Court of Karnataka in Company Petition No.71/2003. Consequently, this appeal is being filed by M/s. J. K. Industries against the impugned order wherein the Commissioner (A) has held that the remission of duty on the goods destroyed in fire accident can be granted at any time before the removal of the goods from the factory. The appellant had d....

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....eciating the factual and legal position and also by ignoring the binding judicial precedent. Learned counsel further submitted that the excisable goods which were pending clearance were destroyed or lost by unavoidable accident. In those circumstances, there should be remission of duty. He further submitted that the issue in the present case is no more res integra and has been settled by the Larger Bench of this Tribunal in the case of Honest Bio-vet Pvt Ltd Vs. CCE, Ahmedabad: 2014 (310) ELT 526 (Tri.-LB) wherein the Larger Bench has held that assessee is entitled to remission of duty under Rule 21 of Central Excise Rules, 2002. It is pertinent to refer para 12 to 15 of the Larger Bench decision which are reproduced herein below: "12. A....

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....tral Sales Tax Act, we also find that sale of goods can be deemed to take place in the course of Export of goods out of the territory of India only if the sale for such export is effected by a "transfer of documents of title to the goods, have crossed the custom frontier of India". It is settled position of law, in view of the decisions placed before us, that in case of exports the "place of removal" is the port of shipment. Accordingly, we have no hesitation in following the recent decision of the Hon'ble Gujarat High Court in case of Commissioner v/s Dynamic Industries Ltd in the Tax Appeal No.912 of 2012 decided on 25.07.2014, wherein the Hon'ble High Court has also upheld view taken by CESTAT to the effect that port of shipment ....