TMI Blog2006 (4) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... s in this case are challenging for the imposition of penalty on them under Rule 173Q of the Central Excise Rules, 1944. 2. Considered the submissions made by both sides and perused the records. I find from the records that show cause notice has been issued to the appellants for imposition of penalty under Rule 173Q and Rule 226 of the Central Excise Rules, 1944. The said show cause notice does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that the finding of the Tribunal is correct. Rule 173Q contains six clauses the contents of which are not same. It was, therefore, necessary for the assessee to be put on notice as to the exact nature of contravention for which the assessee was liable under the provisions of the 173Q. This not having been done the Tribunal s finding cannot be faulted. The appeal is, accordingly, dismissed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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