{"id":161817,"date":"2004-02-27T00:00:00","date_gmt":"2004-02-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hind-nippon-rural-industries-p-vs-cce-on-27-february-2004"},"modified":"2018-12-01T22:48:03","modified_gmt":"2018-12-01T17:18:03","slug":"hind-nippon-rural-industries-p-vs-cce-on-27-february-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hind-nippon-rural-industries-p-vs-cce-on-27-february-2004","title":{"rendered":"Hind Nippon Rural Industries (P) &#8230; vs Cce on 27 February, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Hind Nippon Rural Industries (P) &#8230; vs Cce on 27 February, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (167) ELT 414 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: G B Deva, M T K.C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.C. Mamgain, Member (T)<\/p>\n<p>1. This is an appeal filed by M\/s Hind Nippon Rural Industries (P) Ltd., Mangalore against the Order-in-Appeal No 779\/98-CE dated 21.10.98, passed by the Commissioner of Customs &amp; Central Excise (Appeals), Bangalore.\n<\/p>\n<p>2. Shri Vivek learned Advocate appeared for the appellants and Shri M.K. Madhyastha, learned JDR appeared for the Revnue.\n<\/p>\n<p>3. Shri Vivek, learned advocate stated that the appellants had cleared Granite Polished Slabs falling under Chapter Heading 25 of the Central Excise Tariff Act, 1985 under A.R. 4 No.1\/96-97 under a bond for export. However, the lorry carrying the container met with an accident and the goods were damaged. Since the goods were not exported by the appellants, a show cause notice was issued to them and duty was demanded on the goods not exported by them. Appeal filed by them before the Commissioner (Appeals) was also rejected by the impugned order. He conceded that they have no merits in the case.\n<\/p>\n<p>4. Shri M.K. Madhyastha, learned JDR for the Department relied upon the decision of the Tribunal in the case of Siraj Sons, Bombay Vs. Collector of Central Excise, Bombay-I, reported in 1998 (35) ELT 597 as well as in the case of Shree Vallabh Glass Works Ltd. Vs. Commissioner of C. Excise, Ahmedabad reported in 1997 (95) ELT 369 (Tribunal) and pleaded that since the goods were cleared without payment of duty and these were not exported, duty has been correctly demanded.\n<\/p>\n<p>5. 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 been correctly confirmed by the lower authorities. There is no provision for remission of the duty once goods have been cleared from the factory. The Tribunal, in the case of Siraj Sons, Bombay Vs. Collector of Central Excise, Bombay-I (supra), has held that waiver of duty not claimable if goods destroyed by fire after clearance and before export. Following ratio of the Tribunal decision referred to above, we do not find any merit in the appeal. In the result, the appeal is rejected.\n<\/p>\n<p>(DISCLAIMER: Though all efforts have been made to reproduce the order correctly but the access and circulation is subject to the condition that Taxindiaonline is not responsible\/liable for any loss or damage caused to anyone due to any mistake\/error\/omissions.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Hind Nippon Rural Industries (P) &#8230; vs Cce on 27 February, 2004 Equivalent citations: 2004 (167) ELT 414 Tri Bang Bench: G B Deva, M T K.C. ORDER K.C. Mamgain, Member (T) 1. This is an appeal filed by M\/s Hind Nippon Rural Industries (P) Ltd., Mangalore against [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-161817","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hind Nippon Rural Industries (P) ... vs Cce on 27 February, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hind-nippon-rural-industries-p-vs-cce-on-27-february-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hind Nippon Rural Industries (P) ... vs Cce on 27 February, 2004 - Free Judgements of Supreme Court &amp; 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