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2008 (6) TMI 141 - AT - Central ExciseDemands relate to goods cleared under bond for export which were not exported. The impugned goods had been damaged in road accidents - Rule 21 of CER, 2002 which provides for remission of goods destroyed in accidents is subject to the condition that the damage is suffered by the excisable goods before their removal from the factory. In the instant case, the goods have been damaged after they were cleared for export and out side the factory – remission of duty is not allowable in such case
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