https://www.taxtmi.com/caselaws?id=88896 Failure to furnish proof of export within the prescribed period after clearance under bond attracted Rule 14A of the Central Excise Rules, which specifically governed that default and limited the penalty to the prescribed ceiling. The harsher penalty under Rule 173Q could be invoked only where intent to evade duty was established, including the ingredient in Rule 173(d); absent such a finding, it was not justified. The penalty was therefore reduced to Rs. 2,000. en-us Thu, 18 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88896 Failure to furnish proof of export within the prescribed period after clearance under bond attracted Rule 14A of the Central Excise Rules, which specifically governed that default and limited the penalty to the prescribed ceiling. The harsher penalty under Rule 173Q could be invoked only where intent to evade duty was established, including the ingredient in Rule 173(d); absent such a finding, it was not justified. The penalty was therefore reduced to Rs. 2,000. Case-Laws Central Excise Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88896