https://www.taxtmi.com/caselaws?id=263421 Goods processed through job workers and exported under bond by a person registered under Rule 12B were not liable to duty where export was duly completed under ARE-I and proof of export was on record. Rule 19 permitted export of excisable goods without payment of duty from approved premises, and the reference in Rule 12B(2) to duty payment for clearance from a job worker's premises did not override that entitlement once the prescribed bond procedure and export conditions were satisfied. Confiscation for alleged non-accountal was upheld, but the redemption fine was reduced to Rs. 10,000 on proportionality grounds. Penalty on the Director under Rule 26 was set aside because the required knowledge or reason to believe that the goods were liable to confiscation was not established. en-us Thu, 04 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263421 Goods processed through job workers and exported under bond by a person registered under Rule 12B were not liable to duty where export was duly completed under ARE-I and proof of export was on record. Rule 19 permitted export of excisable goods without payment of duty from approved premises, and the reference in Rule 12B(2) to duty payment for clearance from a job worker's premises did not override that entitlement once the prescribed bond procedure and export conditions were satisfied. Confiscation for alleged non-accountal was upheld, but the redemption fine was reduced to Rs. 10,000 on proportionality grounds. Penalty on the Director under Rule 26 was set aside because the required knowledge or reason to believe that the goods were liable to confiscation was not established. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263421