https://www.taxtmi.com/caselaws?id=41226 Diversion of goods cleared for export under bond to home consumption attracts differential central excise duty at the effective rate prevailing on the date of payment under the governing rule. Delay in issuing the demand does not alter the statutory incidence of duty or discharge the bond executant's payment obligation. The differential-duty demand at the enhanced rate was sustained, and the revision application failed, leaving the order-in-appeal undisturbed. en-us Mon, 15 Dec 1980 00:00:00 +0530 Mon, 31 May 2010 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41226 Diversion of goods cleared for export under bond to home consumption attracts differential central excise duty at the effective rate prevailing on the date of payment under the governing rule. Delay in issuing the demand does not alter the statutory incidence of duty or discharge the bond executant's payment obligation. The differential-duty demand at the enhanced rate was sustained, and the revision application failed, leaving the order-in-appeal undisturbed. Case-Laws Central Excise Mon, 15 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41226