TMI Blog2007 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. A/1913/2007-WZB/AHD - Dated:- 20-7-2007 - [Order per] - This is an appeal against the order of the Commissioner (Appeals) No. 1/2006(Ahd—I) dated, 30-12-2005. 2. Heard both sides. 3. The relevant facts, in brief are, as follows :- (a) The appellant, a 100% EOU removed for export under bond a consignment of chemicals of 14,400 ltrs. and the consignment was packed in 720 pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At any rate, as the goods have been found lost in the DTA, it should be deemed to have been cleared in domestic area and concessional rate of duty is required to be extended as provided under Notification No. 23/2003-C.E. dated 31-3-2003. 4. I have carefully considered the submissions from both sides. I find the relevant provision relating to remission of duty under Rule 21 reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty in respect of goods lost deserves to be considered. The goods have not been exported. The demand of duty has arisen treating what was not exported has been consumed in DTA. Even if no remission is permissible in view of the loss after removal from factory, it would be appropriate to treat the goods as having been cleared in DTA. The goods cleared on commercial basis to the domestic area may ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
