Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (6) TMI 120 - CESTAT, NEW DELHIExtract: .......mposing any penalty under Rule 173Q. We, therefore, set aside both the penalties imposed on them under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules. Interest under Section 11AB of the Central Excise Act will also not be chargeable as the amount involved is not a duty. The Appeal is disposed of in the above terms.
|