https://www.taxtmi.com/caselaws?id=115205 Goods cleared into the domestic market without duty remained liable to central excise even though most production was exported, because the export-based exemption did not cover the diverted quantity and the admitted domestic clearances displaced the limitation plea. Confiscation was justified for failure to account for the diverted goods under the excise regime, but the monetary consequences were moderated in light of the limited extent of non-compliance and the substantial exports. The redemption fine and penalty were therefore reduced, while duty liability and confiscation were sustained on the domestically cleared goods. en-us Thu, 17 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 16:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115205 Goods cleared into the domestic market without duty remained liable to central excise even though most production was exported, because the export-based exemption did not cover the diverted quantity and the admitted domestic clearances displaced the limitation plea. Confiscation was justified for failure to account for the diverted goods under the excise regime, but the monetary consequences were moderated in light of the limited extent of non-compliance and the substantial exports. The redemption fine and penalty were therefore reduced, while duty liability and confiscation were sustained on the domestically cleared goods. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115205