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2010 (5) TMI 637 - CESTAT, BANGALOREDemand of duty - goods were to be re-warehoused in the warehouse of the consignee on clearing the goods from the warehouse of the consignor on execution of bond by the consignor. It is also a matter of record that the goods though were cleared from the warehouse of the consignor i.e. respondent for re-warehousing in the warehouse of the consignee, before they were received in the warehouse of the consignee, at the entrance gate of the premises of the consignee, the truck carrying the goods met with an accident and the goods spilled over the ground - The records merely disclose that the goods were cleared from the warehouse of the consignor but were not received in the warehouse of the consignee. Undoubtedly, there is a claim of damage to the goods. The Mahazar report does not give detailed description of the alleged damage. It merely states that some of the granite slabs have developed cracks and some were completely damaged, appeal succeeds and the orders passed by the Commissioner (Appeals) as well as the Deputy Commissioner are hereby quashed and set aside and the matter is remanded to the Deputy Commissioner to deal with the Show Cause Notice in accordance with law and bearing in mind the observations herein and pass an appropriates order. The appeal stands disposed off.
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