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2009 (5) TMI 90 - CESTAT, DELHIEqual amount of penalty has been imposed under Section 173Q for suppression - The fact that nylon chips emerges as a product during the manufacture of nylon filament yarn is true in respect of dutiable as well as non-dutiable nylon filament yarn varieties. Merely because the Department chooses to treat the polyamide chips/nylon chips as final product that too selectively in respect of exempted final product, it cannot be held that the appellant had suppressed any relevant information to the department. Therefore, the imposition of penalty under Section 173Q is not warranted.
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