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2016 (12) TMI 331 - AT - Central ExciseRemission of duty on loss of goods - cement and cement clinkers - shortage in the quantity of cement clinker exported - natural/normal/unavoidable handling/transit loss? - whether the appellant is liable to pay duty on the short quantity of cement clinker which was cleared from their factory and declared to have exported as per ARE-1 documents? - Held that: - The department does not allege that the shortage occurred due to any positive act on the part of the appellant like fraud/clandestine removal. In such circumstances, it can be safely concluded that the shortage is due to transit loss. The case law UP State Cement Corporation Ltd. [1996 (4) TMI 139 - HIGH COURT OF JUDICATURE AT ALLAHABAD] uphold that there is a chance of shortage due to transit loss in the case of cement clinker. Therefore, I do agree with the contention put forward by the appellant that the shortage was due to transit loss/natural causes - demand not sustainable - appeal allowed - decided in favor of appellant-assessee.
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