https://www.taxtmi.com/caselaws?id=339464 Proceedings for additional excise duty, penalty and interest on sugar allegedly diverted from export to home consumption were held unsustainable where the statutory precondition under Rule 5 of the Sugar Export Promotion Rules, 1973 was not met. The Tribunal applied its earlier co-ordinate Bench decision on the identical issue and noted that the required intimation by the Export Agency to the Department about failure to discharge the export obligation was absent. On that basis, the demand and consequential penal action could not stand, and the impugned order was set aside. en-us Thu, 02 Feb 2017 00:00:00 +0530 Thu, 02 Mar 2017 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339464 Proceedings for additional excise duty, penalty and interest on sugar allegedly diverted from export to home consumption were held unsustainable where the statutory precondition under Rule 5 of the Sugar Export Promotion Rules, 1973 was not met. The Tribunal applied its earlier co-ordinate Bench decision on the identical issue and noted that the required intimation by the Export Agency to the Department about failure to discharge the export obligation was absent. On that basis, the demand and consequential penal action could not stand, and the impugned order was set aside. Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339464