Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 249 - AT - Central ExciseExtract: .......arlier and in view of the provisions of Rule 173Q(1)(a) about which it was contended that what the rule provides for is the ceiling on the quantum of penalty but not the minimum penalty imposable, we set aside the penalty imposed. The appeals are allowed as above. The matter will go to the Assistant Collector for quantifying the amount of duty due.
|