https://www.taxtmi.com/caselaws?id=52320 Rule 25 of the Central Excise Rules, 2002 does not authorise penalty for non-payment of additional duty under the Sugar Export Promotion Act, 1958. The Tribunal held that the penalty could not be sustained where the only basis for its imposition was that rule, as the rule did not cover the default in question. The penalty was therefore set aside. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52320 Rule 25 of the Central Excise Rules, 2002 does not authorise penalty for non-payment of additional duty under the Sugar Export Promotion Act, 1958. The Tribunal held that the penalty could not be sustained where the only basis for its imposition was that rule, as the rule did not cover the default in question. The penalty was therefore set aside. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52320