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2018 (10) TMI 1323 - CESTAT AHMEDABADPenalty u/r 173 Q(1)(a) of Central Excise Rules, 1944 - demand of excise duty was set aside - Held that:- Since the penalty is in connection with the demand of Excise duty and same was set aside, the penalty should not be sustained. This issue has been dealt by Larger Bench of this Tribunal in the case of Godrej Soaps Vs. Commissioner of Central Excise Mumbai [2004 (10) TMI 112 - CESTAT, MUMBAI], wherein Larger Bench held that when demand gets dropped on any account penalty provision cannot survive against the assessee under Rules, 173 Q(1)(a) of Central Excise Rules, 1944. Penalty imposed under 173 Q(1)(a) is not sustainable - appeal dismissed - decided against Revenue.
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