https://www.taxtmi.com/caselaws?id=169884 The judge upheld the Commissioner's decision to drop duty demand and interest, as the goods cleared under ARE 1 were confirmed to be exported. However, a penalty of Rs. 50,000 on the manufacturer was upheld for procedural lapses in specifying the actual export location. Both the Revenue and the manufacturer's appeals were dismissed, affirming the impugned order. en-us Tue, 29 Apr 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169884 The judge upheld the Commissioner's decision to drop duty demand and interest, as the goods cleared under ARE 1 were confirmed to be exported. However, a penalty of Rs. 50,000 on the manufacturer was upheld for procedural lapses in specifying the actual export location. Both the Revenue and the manufacturer's appeals were dismissed, affirming the impugned order. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169884