https://www.taxtmi.com/caselaws?id=121555 Goods cleared under bond for export through a merchant exporter remained eligible under Notification No. 42/2001-C.E. (N.T.) where the notification permitted such export routing. The merchant exporter's failure to export the goods within the stipulated six-month period did not, by itself, justify fastening duty liability on the manufacturer. On the stated facts, the demand for duty and penalty against the manufacturer was unsustainable because the export-condition default was attributable to the merchant exporter, not the manufacturer. en-us Wed, 18 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 15:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121555 Goods cleared under bond for export through a merchant exporter remained eligible under Notification No. 42/2001-C.E. (N.T.) where the notification permitted such export routing. The merchant exporter's failure to export the goods within the stipulated six-month period did not, by itself, justify fastening duty liability on the manufacturer. On the stated facts, the demand for duty and penalty against the manufacturer was unsustainable because the export-condition default was attributable to the merchant exporter, not the manufacturer. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121555