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2015 (1) TMI 719 - GOVERNMENT OF INDIARemission of duty - Goods destroyed in fire after removal of goods - failure to export the goods as per provision of Notification No. 42/2001-CE(NT) dated 26.06.2001 - Held that:- On a plain reading of the Rule 21(supra), it is clear that the remission of duty under the said rule is available only to the goods which have not been removed from the factory/warehouse. In the instant case, they have removed goods from manufacturer's premises and, therefore, they are not entitled for remission of goods under Rule, 21 of Central Excise Rules, 2002. - in this case goods were destroyed in fire and there is no case of willful evasion of duty on the part of applicant. As such the penalty imposed on the applicant is set aside - Decided partly in favour of appellant.
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