TMI Blog2008 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... at the damage is suffered by the excisable goods before their removal from the factory. In the instant case, the goods have been damaged after they were cleared for export and out side the factory – remission of duty is not allowable in such case - E/209/2006 - 596 and 597/2008 - Dated:- 23-6-2008 - Shri P. Karthikeyan, Member (T) Shri M. Deivanandam, Advocate, for the Appellant. Dr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon Rural Industries (P) Ltd. v. CCE, Mangalorereported in 2004 (167) E.L.T. 414 (Tri.-Bang.). In the above decision, in a case of similar facts, the Tribunal had held as follows in para-5 of its order: "We have carefully considered the submissions made by both the sides. We find that since the goods were cleared without payment of duty under bond and the same were not exported, the duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the manual of supplementary instructions of the C.B.E.C. Therefore, the appellants were entitled for remission of duty due on the impugned goods. 3. The ld. SDR submits that the case of the appellants is squarely covered by the ratio of the decision of the Tribunal in the Hind Nippon Rural Industries (P) Ltd., case (supra). The supplementary instructions referred to by the ld. Counsel dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder sustained demand of duty due on goods cleared for export but were involved in accident and were damaged. As the impugned goods were not exported in terms of the bond executed by the appellants, they are required to discharge the duty due on those goods. The duty liability on the impugned goods could be waived only if there are enabling provisions in the statute. Rule 21 of Central Excise Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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