https://www.taxtmi.com/caselaws?id=242459 Waiver of pre-deposit of penalty was granted where export to Nepal was not completed because the goods had gone beyond the exporter's control, and the exporter had already paid the duty with interest. The notification required execution of a bond and production of proof of export, but failure to export within the stipulated time only triggered duty and interest liability, which had been satisfied. As the bond conditions were found to have been substantially complied with before the Central Excise authorities, pre-deposit of the penalty was waived pending appeal. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 16 Jan 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242459 Waiver of pre-deposit of penalty was granted where export to Nepal was not completed because the goods had gone beyond the exporter's control, and the exporter had already paid the duty with interest. The notification required execution of a bond and production of proof of export, but failure to export within the stipulated time only triggered duty and interest liability, which had been satisfied. As the bond conditions were found to have been substantially complied with before the Central Excise authorities, pre-deposit of the penalty was waived pending appeal. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242459