https://www.taxtmi.com/caselaws?id=210437 Penalty under Rule 25(d) of the Central Excise Rules, 2001 was held unsustainable where sugar was cleared without duty against a genuine CT-1 certificate issued for export, and the certificate was not shown to have been fraudulently obtained. The absence of export by the merchant exporter, without proof of mala fide intention or intent to evade duty by the assessee, was insufficient to sustain penalty. On that basis, the penalty order was set aside and relief followed in favour of the assessee. en-us Tue, 09 Aug 2011 00:00:00 +0530 Sat, 16 May 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210437 Penalty under Rule 25(d) of the Central Excise Rules, 2001 was held unsustainable where sugar was cleared without duty against a genuine CT-1 certificate issued for export, and the certificate was not shown to have been fraudulently obtained. The absence of export by the merchant exporter, without proof of mala fide intention or intent to evade duty by the assessee, was insufficient to sustain penalty. On that basis, the penalty order was set aside and relief followed in favour of the assessee. Case-Laws Central Excise Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210437