https://www.taxtmi.com/caselaws?id=112931 Penalty may be sustained for diversion of sugar cleared for export to home consumption without prior permission, even where duty was paid before the show cause notice, because breach of the prescribed export procedure still attracts penal consequence; the merchant-exporter's penalty was therefore upheld in principle but substantially reduced. Personal penalties on the supplying manufacturers under Rule 26 of the Central Excise Rules, 2001 were not sustainable because they had cleared the goods against export certificates and there was no evidence of knowing assistance in the diversion; those penalties were set aside. en-us Fri, 05 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112931 Penalty may be sustained for diversion of sugar cleared for export to home consumption without prior permission, even where duty was paid before the show cause notice, because breach of the prescribed export procedure still attracts penal consequence; the merchant-exporter's penalty was therefore upheld in principle but substantially reduced. Personal penalties on the supplying manufacturers under Rule 26 of the Central Excise Rules, 2001 were not sustainable because they had cleared the goods against export certificates and there was no evidence of knowing assistance in the diversion; those penalties were set aside. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112931