https://www.taxtmi.com/caselaws?id=270046 The Tribunal upheld the duty demand for unexported goods due to failure to provide proof of export for two ARE-1s, denying exemption benefit under Notification No. 125/84-CE. Penalties imposed on the appellant firm and partner were set aside as penalties under Section 11AC were deemed unwarranted. The judgment clarified duty liability, burden of proof for exemption claims, and principles governing penalties on firms and partners. en-us Mon, 02 Nov 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270046 The Tribunal upheld the duty demand for unexported goods due to failure to provide proof of export for two ARE-1s, denying exemption benefit under Notification No. 125/84-CE. Penalties imposed on the appellant firm and partner were set aside as penalties under Section 11AC were deemed unwarranted. The judgment clarified duty liability, burden of proof for exemption claims, and principles governing penalties on firms and partners. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270046