2017 (8) TMI 1161

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....ent. ORDER Per: Bench The appellant is a 100% EOU engaged in the manufacture of 'Polished Granite Slabs'. They cleared one consignment of 2269.123 sqft. Of granite slabs for export on 03.12.2003 under stuffing and sealing by the Range Officer. On the same night the vehicle met with an accident and the export goods stuffed in the vehicle were damaged. The appellant reported the accident to the R....

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...., submitted that the Lager Bench decision in the case of Honest Bio-Vet Pvt. Ltd. - 2014 (310) ELT 526 has dealt with the issue as to whether remission of duty is allowable when goods cleared from the factory without payment of duty for export under bond are destroyed due to unavoidable accident before the said goods could be exported. In the present case, the appellants though had not applied for....

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....eing an EOU is entitled for the benefit of Notification No.24/2003 dated 31.03.2003, and that the goods have not been cleared in DTA. In the present case, the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA. Further, the Larger Bench decision in the case of Honest Bio-Vet Pvt. Lt. (supra) has held that remission of duty is allowable....