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2018 (5) TMI 1513 - AT - Central ExciseRemission of duty - Rule 21 of Central Excise Rules 2002 - denial on the ground that the goods were neither been lost/stolen nor destroyed due to natural cause or by unavoidable accident nor the claim has been filed before removal of goods but actually goods were damaged in an accidents after removal of goods form the factory - Held that: - the issue is covered by the Larger Bench decision of this Tribunal in the matter of Honest Bio-Vet Pvt. Ltd [2014 (11) TMI 579 - CESTAT AHMEDABAD], in which the Larger Bench of this Tribunal, held that in cases where goods removed from factory for export under bond are destroyed before export, due to unavoidable accidents then in such situation the goods destroyed are to be treated as having being destroyed before involve in terms of Rule 21 of CER, 2002 - appeal allowed - decided in favor of appellant.
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