https://www.taxtmi.com/caselaws?id=50129 Diversion of export-cleared consignments into the Domestic Tariff Area attracted penalty only under Rule 14A of the Central Excise Rules, 1944, because the other rules relied on by the authorities were inapplicable on the facts. The Tribunal also confined the penalty to the statutory ceiling of Rs. 2,000 per consignment, resulting in an aggregate limit of Rs. 10,000 for five consignments. Penalty on the other two appellants was set aside because no contravention of the rules was established against them. en-us Thu, 29 Jun 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50129 Diversion of export-cleared consignments into the Domestic Tariff Area attracted penalty only under Rule 14A of the Central Excise Rules, 1944, because the other rules relied on by the authorities were inapplicable on the facts. The Tribunal also confined the penalty to the statutory ceiling of Rs. 2,000 per consignment, resulting in an aggregate limit of Rs. 10,000 for five consignments. Penalty on the other two appellants was set aside because no contravention of the rules was established against them. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50129