2008 (9) TMI 328

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....te, for the Respondent. [Order per : P. Karthikeyan, Member (T)].- Revenue has filed this appeal. In March, 1998, M/s. Sree Narasimha Textiles, an EOU, had exported a consignment of cotton yarn. The goods were examined by the jurisdictional officers of Central Excise and allowed clearance under AR4s, Shipping Bill was filed at the Custom House, the goods were examined by the officers and allowed ....

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....ce was issued and after due process, order was passed demanding duty due, applicable interest and imposing penalty. The impugned order vacated the order of the authority in original. The Commissioner sympathetically considered the submission by the EOU that they were a recognized Export House, had to compensate the foreign buyer for the export value of the goods lost and having to pay duty, penalt....

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....f the Tribunal, all of which held that remission could not be denied when goods had been lost due to theft. (1) G.K. Enterprises (P) Ltd. v CCE, Noida [2003 (152) E.L.T. 136 (Tri.-Del.)] (2) B&A Plantations and Industries Ltd. v CCE, Shillong [2001 (132) E.L.T. 714 (Tri.-Kol.)] (3) CCE, Vadodara v GTC Industries Ltd. [1994 (71) E.L.T. 806 (Tri.-Bom.)] He also relies on a decision of the Tribun....

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....al and that by paying duty, the respondent would not incur any additional burden. We do not find it a proper ground to challenge the order impugned. Appeal does not bring out any infirmity in the impugned order. No legal grounds are raised to establish that the order impugned is incorrect. Once the goods cleared for export are shown to have been examined, assessed and allowed for export by Customs....