https://www.taxtmi.com/caselaws?id=48598 Export clearances made without a valid bond were treated as a technical breach where the goods were actually exported, the department had permitted the clearances, and no revenue loss or non-export was shown. On those facts, penalty under Rule 209 of the Central Excise Rules, 1944 was found unsustainable and was set aside. The jurisdictional objection against the Assistant Commissioner also failed because he was held competent to decide matters of that kind. The revisional authority therefore annulled the impugned penalty orders and granted relief to the assessee. en-us Mon, 06 Mar 2000 00:00:00 +0530 Thu, 05 Aug 2010 12:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48598 Export clearances made without a valid bond were treated as a technical breach where the goods were actually exported, the department had permitted the clearances, and no revenue loss or non-export was shown. On those facts, penalty under Rule 209 of the Central Excise Rules, 1944 was found unsustainable and was set aside. The jurisdictional objection against the Assistant Commissioner also failed because he was held competent to decide matters of that kind. The revisional authority therefore annulled the impugned penalty orders and granted relief to the assessee. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48598