https://www.taxtmi.com/caselaws?id=104617 Penalty could not be sustained where the duty demand had been dropped and the assessee's proof of export had been accepted. The appellate authority treated the export evidence as sufficient to negate the basis for penalty, and held that continuing penal action on those facts was unjustified. The argument that this approach would create an adverse precedent was rejected. The penalty order was therefore held unsustainable and the Revenue's challenge failed. en-us Fri, 21 Sep 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104617 Penalty could not be sustained where the duty demand had been dropped and the assessee's proof of export had been accepted. The appellate authority treated the export evidence as sufficient to negate the basis for penalty, and held that continuing penal action on those facts was unjustified. The argument that this approach would create an adverse precedent was rejected. The penalty order was therefore held unsustainable and the Revenue's challenge failed. Case-Laws Central Excise Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104617