https://www.taxtmi.com/caselaws?id=98377 Duty was not payable on granite slabs cleared under bond for export when the export failed due to an accident in transit and the goods were returned damaged as scrap, because they had not been cleared for home consumption and had become scrap only on return. The applicable liability would arise only if the returned goods were later cleared from the factory for home consumption. As there was no duty liability on the facts then existing and the return was made with prior permission and intimation, penalty was not sustainable. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 22 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98377 Duty was not payable on granite slabs cleared under bond for export when the export failed due to an accident in transit and the goods were returned damaged as scrap, because they had not been cleared for home consumption and had become scrap only on return. The applicable liability would arise only if the returned goods were later cleared from the factory for home consumption. As there was no duty liability on the facts then existing and the return was made with prior permission and intimation, penalty was not sustainable. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98377