https://www.taxtmi.com/caselaws?id=255520 The revision application was partially allowed in a case involving duty demand, interest, and penalty imposed on an applicant for failing to submit proof of export within the specified time frame. The duty demand was upheld due to goods' destruction post-removal, denying duty remission under Rule 21. However, the penalty was set aside as there was no evidence of willful duty evasion. The Government clarified that penalty under Rule 26 cannot be imposed on a partnership firm, leading to the modification of the Order-in-Appeal. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 11 Feb 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255520 The revision application was partially allowed in a case involving duty demand, interest, and penalty imposed on an applicant for failing to submit proof of export within the specified time frame. The duty demand was upheld due to goods' destruction post-removal, denying duty remission under Rule 21. However, the penalty was set aside as there was no evidence of willful duty evasion. The Government clarified that penalty under Rule 26 cannot be imposed on a partnership firm, leading to the modification of the Order-in-Appeal. Case-Laws Central Excise Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255520