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2015 (10) TMI 1189 - AT - Central ExciseRemission of duty - Goods destroyed in fire - Held that:- Larger Bench of the Tribunal, by miscellaneous order [2014 (11) TMI 579 - CESTAT AHMEDABAD] answered the reference in favour of the appellant. It has been held that in cases where goods removed from factory for export under Bond are destroyed before export due to unavoidable accident, then in such situation the goods destroyed are to be treated as having been destroyed before removal in terms of Rule 21 of Central Excise Rules, 2002. - Impugned order cannot be sustained - Decided in favour of assessee.
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