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2017 (8) TMI 350 - AT - Central ExciseRemission of duty - destruction by fire - the excisable goods which were pending clearance were destroyed or lost by unavoidable accident - Held that: - issue is no more res-integra as decided in the case of M/s Honest Bio-Vet Pvt. Ltd. Versus CCE Ahmedabad-I [2014 (11) TMI 579 - CESTAT AHMEDABAD], where it was held that if the goods cleared for export under Bond are destroyed before the export, ownership of the said goods and also duty liability, if any, would be always to the account of appellant assessee and that the said goods could be considered having been destroyed before removal and the benefit of Remission of duty is allowable in such an exceptional situation in terms of Rule 21 of Central Excise Rules 2002 - appeal allowed - decided in favor of appellant.
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