https://www.taxtmi.com/caselaws?id=107871 A 100% Export Oriented Unit not required to maintain an RG-I register could not be treated as having evaded duty merely because goods remained in the factory for export. Relying on Board Circular No. 212/46/96-C.X. dated 20-5-1996, the material on record did not support confiscation, redemption fine, or penalty where the goods were intended for export and no duty evasion was inferred. The separate shortage in the intermediate product was addressed by payment of the admitted duty liability, which did not justify further punitive action. en-us Tue, 01 Jul 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107871 A 100% Export Oriented Unit not required to maintain an RG-I register could not be treated as having evaded duty merely because goods remained in the factory for export. Relying on Board Circular No. 212/46/96-C.X. dated 20-5-1996, the material on record did not support confiscation, redemption fine, or penalty where the goods were intended for export and no duty evasion was inferred. The separate shortage in the intermediate product was addressed by payment of the admitted duty liability, which did not justify further punitive action. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107871