https://www.taxtmi.com/caselaws?id=266503 A notification granting concessional central excise duty for home consumption could not be extended to exported goods because its terms did not cover exports; the duty demand was therefore sustainable. On penalties, duty had been paid under a bona fide mistaken belief that the notification applied and the amount was otherwise refundable, so the element of intent to evade was absent. Penalties were accordingly not sustainable. The demand with interest was upheld, while the penalties were set aside. en-us Wed, 01 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266503 A notification granting concessional central excise duty for home consumption could not be extended to exported goods because its terms did not cover exports; the duty demand was therefore sustainable. On penalties, duty had been paid under a bona fide mistaken belief that the notification applied and the amount was otherwise refundable, so the element of intent to evade was absent. Penalties were accordingly not sustainable. The demand with interest was upheld, while the penalties were set aside. Case-Laws Central Excise Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266503