Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1161 - AT - Central Excise100% EOU - remission of duty - whether remission of duty is allowable when goods cleared from the factory without payment of duty for export under bond are destroyed due to unavoidable accident before the said goods could be exported? - Held that: - The appellant being an EOU is entitled for the benefit of Notification No.24/2003 dated 31.03.2003, and that the goods have not been cleared in DTA. In the present case, the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA - In an identical case, the Tribunal in the case of Madhav Marbles and Granites Ltd. [2008 (10) TMI 209 - CESTAT, CHENNAI], has held that the demand of duty is not sustainable since the EOU is eligible for the benefit of N/N. 24/2003 dated 31.03.2003 - appeal allowed - decided in favor of appellant.
|