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2016 (11) TMI 95 - AT - Central ExciseRemission of duty - Rule 21 of the Central Excise Rules 2002 - Held that: - the issue is no more res integra being settled by Larger Bench decision of this Tribunal in the case of M/s Honest Bio-vet Pvt. Ltd [2014 (11) TMI 579 - CESTAT AHMEDABAD]. This Tribunal, in the said judgment, after considering the definition of ‘place of removal’ prescribed under Section 4(3)(c)(iii) of Central Excise Act, 1944, observed that the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only - Appeal allowed.
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