2008 (6) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rdi, SDR, for the Respondent. [Order]. - The captioned appeals have been filed by M/s. SVG Exports (P) Ltd., against the Orders-in-Appeal No. 109 and 110/2005 (M-III) dated 30-11-05. This common order of the Commissioner (A) has sustained demands made in the Order-in-Original No. 25/2005 and Order-in-Original No. 26/2005. The orders of the original authority confirmed the demands of Rs. 3,56,83....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly confirmed by the lower authorities. There is no provision for remission of the duty once goods have been cleared from the factory. The Tribunal, in the case of Siraj Sons, Bombay v. Collector of Central Excise, Bombay-I (supra), has held that waiver of duty not claimable if goods destroyed by fire after clearance and before export. Following ratio of the Tribunal decision referred to above, we ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocedure relating to the return of goods cleared for export in the factory of the manufacturer. The instructions did not provide for remission of duty due on the goods cleared for export. ld. SDR submits that the only provision in the statute which provides for remission applied to goods lost or destroyed by natural causes or by unavoidable accidents or goods that are claimed by the manufacturer as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h provides for remission of goods destroyed in accidents is subject to the condition that the damage is suffered by the excisable goods before their removal from the factory. In the instant case, the goods have been damaged after they were cleared for export and out side the factory. There are no provisions enabling authorities to remit duty on such goods. I find that the Tribunal in the case of H....