TMI Blog2007 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 17-10-2007 - [Order per] - This appeal is directed against the Order-in-Original No. 29/CEX/2006 dated 26-9-2006. 2. The relevant facts that arise for consideration are that the appellants made a request for remission of duty against a consignment of pharmaceutical product involving duty of Rs. 1,99,347.52 on the ground that the order for the consignment cleared under ARE-1 No. 052/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted cannot be termed as 'cleared for home consumption' and therefore entitled for remission. He, further, submits that the goods were initially cleared for export under Bond, but could not be exported as those were found unfit for consumption. He submits that the provision of Rule 4(3) of the Central Excise Rules, 1944 will apply in this case and the very same section and very same rule was inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods for export purpose under Bond from their factory premises. It is also undisputed that the said goods could not be presented before the customs officer for purpose of export due to quality problem. It is also undisputed that the appellants received back the goods in their factory premises and such receipt was declared by the appellants to the department. On this factual position, it has been n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not deemed to have been removed from the factory gate in terms of Section 5 of the Central Sales Tax Act as sale has not been completed. Section 4(3) of C.E. Act clearly explains that the place of removal is the premised from where excisable goods are to be sold after their clearance from the factory. In the present case, the goods were exported and when export documents are presented to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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