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2012 (12) TMI 543 - AT - Central ExciseRemission of Duty – clearance of excisable goods from the factory of a Hundred Percent EOU. - calculation of duty - held that:- The provision under Rule 21 of Central Excise Rules is for goods manufactured in a factory and goods have been lost or destroyed by natural causes or unavoidable accident before removal from factory. This provision is clearly not applicable. Sections 13 and 23 of Customs Act are applicable to goods imported into the country and which are not yet cleared out of the customs area. These provisions are not clearly applicable. The argument that these goods are to be treated as imported goods is being raised apparently for the reason that duty at rate prescribed in Customs Tariff is being demanded. This is not the correct position. Duty being demanded is excise duty. Duty payable is calculated at rates prescribed in Customs Tariff. Imposition of Penalty - held that:- There are mitigating factors in favour of the appellant. Revenue has not been able to prove any mala fide intentions of the appellant - penalty imposed on the appellants is set aside - Thus appeal is allowed partially.
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