2005 (4) TMI 156

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....g for the appellants pleaded that the appellants are a 100% EOU and they have cleared the goods (yarn) manufactured by them for export, which were stuffed in a container and cleared from the appellants' factory. During its transit from the appellant's factory to the port, the truck transporting the container could not reach the port of export and the container was misplaced on the way by the trans....

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....re clearance. Therefore, the case is not covered by the provisions of Rule 49 of Central Excise Rules, 1944. He pleaded that handling in broad sense includes the commercial transportation of the goods and the remission should have been allowed. The goods manufactured in a 100% EOU are exempt under Notification No. 125/84-C.E., dated 26-5-1984. 3. Shri Vipin Verma, ld. JDR pleaded that the quest....