https://www.taxtmi.com/caselaws?id=208061 The judge set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, as there was no duty liability and the omission of certain documents for export was considered a procedural lapse. The court emphasized that without fulfilling the conditions for penalty under Section 11AC, no penalty under Rule 25 should be imposed. The decision was based on the appellant meeting basic export requirements and the acknowledgment of the procedural lapse as non-punishable. en-us Fri, 21 Oct 2011 00:00:00 +0530 Thu, 31 Oct 2013 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208061 The judge set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, as there was no duty liability and the omission of certain documents for export was considered a procedural lapse. The court emphasized that without fulfilling the conditions for penalty under Section 11AC, no penalty under Rule 25 should be imposed. The decision was based on the appellant meeting basic export requirements and the acknowledgment of the procedural lapse as non-punishable. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208061