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2017 (12) TMI 319 - AT - Central ExcisePenalty u/r 173Q of CER, 1944 - scope of SCN - case of appellant is that in the present SCN there was no allegation related to either collusion or suppression or willful statement, etc. and therefore, penalty imposed is not in accordance with provisions of Rule 173Q of CER, 1944 - Held that: - there are no ingredients in the said SCN, which indicated that the matter was related to either collusion or suppression or willful statement, etc. and therefore, Section 11AC of the CEA, 1944 was not invocable and therefore, the penalty u/r 173Q of CER, 1944 of said rules was not imposable in the present case - appeal allowed - decided in favor of appellant.
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