Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2009 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 196 - HC - Central ExciseAppellate Tribunal's order - Penalty - scope of SCN - Held that: - 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 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.
|