https://www.taxtmi.com/caselaws?id=94591 Duty on diverted or non-exported clearances remained payable under the DEEC scheme, but secondary evidence of discharge of export obligation for yarn made from fibre imported under one licence could justify a verification-based deduction from the confirmed demand. The Tribunal accepted that a Customs Assistant Collector's letter could not be ignored and directed verification of whether the yarn was received at the factory and ultimately exported as fabrics. Penalty was not sustainable because the Department had itself dispensed with the prescribed Rule 191B procedure, the assessee had acted on that understanding, and the same omission could not attract penal liability in those circumstances. en-us Thu, 15 Sep 1994 00:00:00 +0530 Fri, 02 Dec 2011 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94591 Duty on diverted or non-exported clearances remained payable under the DEEC scheme, but secondary evidence of discharge of export obligation for yarn made from fibre imported under one licence could justify a verification-based deduction from the confirmed demand. The Tribunal accepted that a Customs Assistant Collector's letter could not be ignored and directed verification of whether the yarn was received at the factory and ultimately exported as fabrics. Penalty was not sustainable because the Department had itself dispensed with the prescribed Rule 191B procedure, the assessee had acted on that understanding, and the same omission could not attract penal liability in those circumstances. Case-Laws Central Excise Thu, 15 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94591