https://www.taxtmi.com/caselaws?id=48594 Where export clearances are made under a bond accepted by a particular authority, enforcement of the bond conditions and recovery action for alleged failure to produce proof of export must be taken by that bond-accepting authority. The factory-level excise officer was limited to intimating the competent authority and forwarding the relevant clearance particulars for further action, and could not itself demand duty or impose penalty on those facts. The demand and penalty were therefore outside the proper scope of jurisdiction, and the matter was remitted for fresh action by the competent authority after verification of the export proof. en-us Fri, 15 Jun 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48594 Where export clearances are made under a bond accepted by a particular authority, enforcement of the bond conditions and recovery action for alleged failure to produce proof of export must be taken by that bond-accepting authority. The factory-level excise officer was limited to intimating the competent authority and forwarding the relevant clearance particulars for further action, and could not itself demand duty or impose penalty on those facts. The demand and penalty were therefore outside the proper scope of jurisdiction, and the matter was remitted for fresh action by the competent authority after verification of the export proof. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48594