2002 (11) TMI 234 - AT - Central Excise

Extract:
.......e in the arguments advanced on behalf of the party not to impose penalty. In these circumstances, there is no justification on the part of the Department to impose penalty under Section 11AC as well as under Rule 173Q of the Central Excise Rules, 1944. Consequentially, no interest also is payable. Thus this appeal is disposed of in the above terms.