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Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Whether ‘Remission of duty’ is allowable when goods, cleared ...

Central Excise

November 19, 2014

Whether ‘Remission of duty’ is allowable when goods, cleared from factory without payment of duty for export under Bond, are destroyed due to unavoidable accident before the said goods could be exported - Held Yes - AT

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  10. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable - AT

 

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