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2015 (1) TMI 411 - AT - Central ExciseRemission of duty - Goods destroyed in transit - Removal was made for export - truck met with an accident in which due to fire, not only the truck but the goods loaded in the truck were totally destroyed - Held that:- The remission of duty has been claimed under Rule 21 of the Central Excise Rules, 2002. - remission of duty in respect of the goods lost or destroyed due to natural causes or by unavoidable accident is permissible only when this loss or destruction has taken place ‘at any time before removal’. Thus the point of time when the loss or destruction should take place is the time before the time of removal. In my view the words ‘at any time before removal’ cannot be read as ‘at any place before the place of removal’; they have to be read as ‘at any time before the ‘time of removal’. In terms of the provision of Section 4 (3) (cc) of the Central Excise Act, 1944, the ‘time of removal’ even in respect of the goods sold from the depot or from consignment agent’s premises or from any other place, is the time when the goods are cleared from the factory. Therefore, in respect of the goods cleared for export, even if the ‘place of removal’ is the port from where the goods are exported, the ‘time of removal’ would be the time when the goods have been cleared from the factory and, therefore, if the goods are lost during transit, for the purpose of Rule 21, the ‘time of removal’ would have to be treated as the time at which the goods were cleared from the factory. - when the goods after clearance from the factory for exports are lost in transit, the remission of duty under Rule 21 would not be admissible - Decided against assesse.
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