Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1460 - HC - Central ExciseUndervaluation of goods - Whether penalty can be imposed or not under Rule 173Q of the Central Excise Rules, 1944 when the assessees accepted the violations mentioned in the show cause notice and paid the differential duty amount - Held that:- Even though a lengthy show cause notice has been given by the appellant on 28-6-1996, no specific provision is mentioned which enables the Department to get penalty. But, on the other hand, it has been simply stated Rule 173Q of the Central Excise Rules, 1944 and it is not at all sufficient for coming to a conclusion that the Department has quoted opt provision of law so as to sustain the claim of penalty. - unless a specific provision of law is quoted in the show cause notice, claim of penalty is not legally maintainable. - Appellate Tribunal, after considering the bereft of particulars in show cause notice with regard to claim of penalty, has rightly rejected the claim of penalty made on the side of the Department and in view of the foregoing enunciation of both the legal and factual aspects, this Court has not found any acceptable force in the contention put forth on the side of the appellant, whereas the contention put forth on the side of the respondent is really having subsisting force and the substantial question of law raised in the present Civil Miscellaneous Appeal is not having substance - Decided against Revenue.
|