2019 (2) TMI 1295

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..... the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant is an 100% EOU engaged in manufacture of granite slabs. They cleared quantity of 354 Nos. of granite slabs measuring 1230.840 square meter for export in 5 containers under ARE-1 dated 27.11.2007. Out of the 5 containers, the goods contained in 4 containers were duly exported u .....

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..... central excise duty involved in the returned goods is Rs. 1,21,221/-. Two show cause notices dated 24.11.2010 and 17.2.2011 were issued proposing to demand central excise duty along with interest and for imposition of penalty. After due process of law, the original authority confirmed the excise duty of Rs. 3,22,360/- and Rs. 1,21,221/- respectively for the above goods which were not exported hold .....

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..... he duty. However, the Larger Bench of the Tribunal in the case of Honest Bio Vet Pvt. Ltd. reported in 2014 (310) ELT 526 (LB) has dealt with the issue as to whether remission of duty is allowable when goods cleared from the factory without payment of duty for export under bond or destroyed due to unavoidable circumstances which, after taking into account various decisions including the aforesaid .....

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..... d both sides. 5. The issue is with regard to the demand of duty for the goods that have been damaged enroute and in transit while they were taken out for export. The Tribunal in the case of Tab India Granites (P) Ltd. (supra) had occasion to consider the very same issue and followed the decision of the Larger Bench of the Tribunal in the case of Honest Bio Vet Pvt. Ltd. (supra) and set aside the .....

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..... demand of duty is not sustainable since the EOU is eligible for the benefit of Notification No. 24/2003 dated 31.03.2003." 6. Following the same, we are of the view that the demand cannot sustain. The impugned orders are set aside and the appeals are allowed with consequential relief, if any. (Operative portion of the order was pronounced in open court)
Case laws, Decisions, Judgements, Ord .....

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