https://www.taxtmi.com/caselaws?id=92033 Notification No. 175/86-C.E. was stated to be inapplicable to clearances made for export to Nepal and Bhutan under Rule 12 of the Central Excise Rules, 1944, so duty remained payable on those exports. Deductions toward duty element, freight, and the value of non-excisable goods could be considered if supported by documents or other evidence, and the valuation issue therefore required re-examination on proof. Penalty was held unjustified where the assessee acted under a bona fide belief that no excise duty would arise because customs duty would be collected at the Nepal side; in the absence of guilty intent, penalty was set aside. en-us Thu, 14 May 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92033 Notification No. 175/86-C.E. was stated to be inapplicable to clearances made for export to Nepal and Bhutan under Rule 12 of the Central Excise Rules, 1944, so duty remained payable on those exports. Deductions toward duty element, freight, and the value of non-excisable goods could be considered if supported by documents or other evidence, and the valuation issue therefore required re-examination on proof. Penalty was held unjustified where the assessee acted under a bona fide belief that no excise duty would arise because customs duty would be collected at the Nepal side; in the absence of guilty intent, penalty was set aside. Case-Laws Customs Thu, 14 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92033