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M/s. Honest Bio Vet Pvt. Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (10) TMI 1189 - CESTAT AHMEDABAD

Remission of duty - Goods destroyed in fire - Held that:- Larger Bench of the Tribunal, by miscellaneous order [2014 (11) TMI 579 - CESTAT AHMEDABAD] answered the reference in favour of the appellant. It has been held that in cases where goods remove .....

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pugned order cannot be sustained - Decided in favour of assessee. - Appeal No. : E/371/2009 - ORDER No. A/10725 / 2015 - Dated:- 29-5-2015 - Mr. P.K. Das, J. For Appellant : Shri P.P. Jadeja, Consultant For Respondent : Shri T.K. Sikdar, Authorised R .....

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Rules, 2002. The Tribunal by Miscellaneous Order No. M/988/WZB/AHD/2009 dated 01.08.2009, directed registry to place the papers before the Hon'ble President for consideration, as to whether the disputed issue should be placed before the Larger B .....

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ons of Rule 21 of Central Excise Rules, 2002. The same stands denied by the lower authorities on the ground that the goods already stand removed from the factory and as such remission cannot be granted in terms of Rule 21. On the other hand it is the .....

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hey have relied upon the Provisions of Section 5 of the Central Sales Tax which are to the effect that in the course of import or export a sale or purchase of the goods shall be deemed to take place, when such export is affected by transfer of docume .....

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