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2018 (6) TMI 472 - AT - Central ExciseRemission of duty - destruction of goods in flood - Rule 21 of the CER - rejection on the ground that such remission can be allowed in terms of Rule 21 of the Central Excise Rules, only if the goods have been destroyed "at the time before removal" - rejection also on the ground that the application for remission in respect of goods cleared prior to 25/26.7.2005, when flood took place, was filed on 21.4.2008 and as such there was delay in filing the application. Whether remission can be granted when goods are cleared for export from the factory and the same are destroyed before export? - Held that:- The decision of Larger Bench of the tribunal in the case of Honest Vio-Bet Pvt. Ltd. [2014 (11) TMI 579 - CESTAT AHMEDABAD] is relevant, where it was held that the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the factory in the circumstances when the goods were cleared for the purpose of export. Delay in giving intimation to department - Held that:- The impugned order does not identify in what manner the procedure prescribed in the Central Excise Manual has not been followed. To that extent, the said order is not speaking order. The impugned order is therefore set aside and matter is remanded to the original adjudicating authority for fresh decision - Appeal allowed by way of remand.
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