https://www.taxtmi.com/caselaws?id=115087 Penalty under Rule 25 of the Central Excise Rules was held unsustainable where exports were made under ARE-1 forms cleared by the jurisdictional Central Excise Officer, the export itself was undisputed, and the instructions relied on in adjudication were issued only after the exports had taken place. The authorities' prior approval showed awareness of the export procedure, and later instructions could not be applied retrospectively to fault the assessee. As no duty was payable on the exported goods, the penal provision linked to excise duty liability could not be invoked. The penalty was therefore set aside. en-us Thu, 17 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115087 Penalty under Rule 25 of the Central Excise Rules was held unsustainable where exports were made under ARE-1 forms cleared by the jurisdictional Central Excise Officer, the export itself was undisputed, and the instructions relied on in adjudication were issued only after the exports had taken place. The authorities' prior approval showed awareness of the export procedure, and later instructions could not be applied retrospectively to fault the assessee. As no duty was payable on the exported goods, the penal provision linked to excise duty liability could not be invoked. The penalty was therefore set aside. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115087