https://www.taxtmi.com/caselaws?id=337416 Penalty under Rule 17 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 could not be imposed for failure to furnish proof of export where the goods were exported on payment of duty and not under bond. Rule 17 applies only to export of dutiable goods in bond and depends on non-furnishing of proof of such export to the satisfaction of the Excise Commissioner. Rule 103 governs rebate claims and has no bearing on penalty. As the foundational condition for Rule 17 was absent, the recovery made towards penalty had no legal justification and was liable to be refunded. en-us Thu, 22 Dec 2016 00:00:00 +0530 Wed, 23 Aug 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337416 Penalty under Rule 17 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 could not be imposed for failure to furnish proof of export where the goods were exported on payment of duty and not under bond. Rule 17 applies only to export of dutiable goods in bond and depends on non-furnishing of proof of such export to the satisfaction of the Excise Commissioner. Rule 103 governs rebate claims and has no bearing on penalty. As the foundational condition for Rule 17 was absent, the recovery made towards penalty had no legal justification and was liable to be refunded. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337416