https://www.taxtmi.com/caselaws?id=115851 Penalty under Rule 25 of the Central Excise Rules, 2001 applies only when the specified contraventions are established and, for clause (d), there is intention to evade duty. On the stated facts, clauses (a), (b) and (c) were inapplicable, and clause (d) could not be invoked because the record did not show that the assessee knew or had reason to believe the goods would not be exported when sold to merchant exporters. The penalty was therefore held unsustainable and set aside. en-us Mon, 27 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115851 Penalty under Rule 25 of the Central Excise Rules, 2001 applies only when the specified contraventions are established and, for clause (d), there is intention to evade duty. On the stated facts, clauses (a), (b) and (c) were inapplicable, and clause (d) could not be invoked because the record did not show that the assessee knew or had reason to believe the goods would not be exported when sold to merchant exporters. The penalty was therefore held unsustainable and set aside. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115851