https://www.taxtmi.com/caselaws?id=187635 Penalties for export without payment of Central Excise duty could not be sustained where the governing notification permitted filing of a Letter of Undertaking in lieu of bond and did not require annual renewal. A departmental manual or supplementary instruction could clarify the scheme, but it could not add a condition absent from the notification or restrict its scope. As the underlying demand had already been set aside, the foundation for the penalties disappeared. The impugned order was therefore annulled to the extent it upheld the penalties, and the appeals were allowed. en-us Wed, 04 Nov 2015 00:00:00 +0530 Fri, 06 Jan 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187635 Penalties for export without payment of Central Excise duty could not be sustained where the governing notification permitted filing of a Letter of Undertaking in lieu of bond and did not require annual renewal. A departmental manual or supplementary instruction could clarify the scheme, but it could not add a condition absent from the notification or restrict its scope. As the underlying demand had already been set aside, the foundation for the penalties disappeared. The impugned order was therefore annulled to the extent it upheld the penalties, and the appeals were allowed. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187635