https://www.taxtmi.com/caselaws?id=117113 Penalty under Rule 14A of the Central Excise Rules, 1944 is sustainable where export goods removed in bond are not supported by proof of export within the prescribed period. The scheme in Notification No. 48/94-C.E. (N.T.) required proof of export to be furnished within six months to the satisfaction of the Commissioner, and non-compliance attracted penal liability. On the stated facts, failure to submit the export proof within time justified imposition of penalty, and the challenge to the appellate order failed. en-us Wed, 28 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117113 Penalty under Rule 14A of the Central Excise Rules, 1944 is sustainable where export goods removed in bond are not supported by proof of export within the prescribed period. The scheme in Notification No. 48/94-C.E. (N.T.) required proof of export to be furnished within six months to the satisfaction of the Commissioner, and non-compliance attracted penal liability. On the stated facts, failure to submit the export proof within time justified imposition of penalty, and the challenge to the appellate order failed. Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117113