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TMI Blog2009 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per: D.N. Panda, Member (J)]. - Shri S.C. Kamra, learned Advocate submits that a consignment of 193 cartons containing 8754.48kgs of 100% combed yarn for export to Bangladesh moved to Kosi Kalan was lost in transit due to burglary and such matter is before a Magistrate Court. The appellant was not given possession of goods by police for which the appellant has suffered a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the domestic area is prescribed by Development Commissioner. Therefore, there will be no difficulty to hold that the goods failed to be exported although meant for export and lost in transit for the reasons beyond control of the appellant to be the goods meant for sale in Domestic Tariff Area following the decision of the Larger Bench in the case of Jaipur Golden Transport Co. Pvt. Ltd. v. CCE, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to fulfilment of the conditions of the said Notification. If the quantity of the goods is beyond the ceiling, the appellant shall have no hesitation to pay the excise duty according to normal rates. He further points out that the inputs for the goods being duty free, there was no Cenvat credit availed by the appellants. Shri Kamra also raised a point that if at all interest is payable on d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E., dated 1-3-1997. 6. We do not appreciate that the goods lost shall be treated as sale under the law when there was no sale in DTA. When the appellant prefers to pay the duty availing concession in view of sale in the course of export, there will be no bar to consider the claim of the appellant in terms of Notification claimed by the appellant. Sale being in the course of export, sale of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manner indicated above, the appellant is required to pay interest liability in accordance with law. 7. With the aforesaid observations and conclusion, we send the matter back to the learned adjudicating authority to do justice to the appellant in accordance with law granting fair opportunity of hearing and passing a reasoned and speaking order. 8. Impugned order is accordingly set aside rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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