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2007 (3) TMI 540 - AT - Central ExciseRemission of duty - Rule 21 of Central Excise Rules 2002 - Place of removal - Exports goods destroyed due to unavoidable reasons, accident caused to the lorry - HELD THAT:- In the present case, the goods were exported and when export documents are presented to the Customs office, then that is the place of removal as per Section 5 of C.E. Act. The same finding has been rendered by this bench in the case of Koeleman India Pvt. Ltd. v. CC, Bangalore [2005 (4) TMI 228 - CESTAT, BANGALORE]. There is no reason to take a different view from the same. The finding recorded by SMB in Ginni Filaments Ltd.[2005 (4) TMI 156 - CESTAT, NEW DELHI], is sub silentio without due consideration to the provisions of law. Hence Both the orders are set aside by allowing the appeal with consequential relief if any.
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