2002 (6) TMI 101 - AT - Central Excise

Summary

The Revenue appealed for penalty imposition under Rule 173Q and Section 11AC of the Central Excise Act, 1944. The respondents argued that the duty shortfall was due to misunderstanding of a notification and was rectified before a show cause notice. The Tribunal agreed with the respondents, stating no evidence of fraud or intent to evade duty, dismissing the appeal. (2002 (6) TMI 101 - CEGAT, BANGALORE)