https://www.taxtmi.com/caselaws?id=86817 A specific excise penalty under Rule 191B(6) governed diversion of goods procured for manufacture and export when the export condition was not fulfilled and duty was later paid. Because the goods were not available for confiscation and no recorded finding justified departing from the rule's express limit, a higher penalty could not be sustained. The penalty was therefore restricted to Rs. 2,000 under Rule 191B(6), and the larger penalty was set aside, leaving the order otherwise undisturbed. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86817 A specific excise penalty under Rule 191B(6) governed diversion of goods procured for manufacture and export when the export condition was not fulfilled and duty was later paid. Because the goods were not available for confiscation and no recorded finding justified departing from the rule's express limit, a higher penalty could not be sustained. The penalty was therefore restricted to Rs. 2,000 under Rule 191B(6), and the larger penalty was set aside, leaving the order otherwise undisturbed. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86817