2009 (4) TMI 196

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..... oes not indicate the relevant clause to Rule 173Q of the Central Excise Rules, 1944 based on which penalty was sought to be imposed. In the light of that the order of the Tribunal to that extent is upheld. - 95 of 2007 - - - Dated:- 16-4-2009 - F.I. Rebello and J.H. Bhatia, JJ. [Order]. - P.C. : Both the A.O. as well as the appellate authority have hold in favour of the Revenue to the ex .....

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..... emanding the matter back on that point. 4. We have heard the learned Counsel. Insofar as the present Appeal is concerned, we are of the opinion that the submission made on behalf of the respondents is correct. No penalty could have been imposed without specifying in the show cause notice the relevant provision under which the penalty was sought to be imposed. The show cause notice does not indic .....

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