Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (3) TMI 305 - AT - Central ExciseExtract: ....... of Rule 173Q. Same is the position with regard to Rules 173F and 173-I. 5. emsp Following the ratio of the M.P. High Court judgment supra, we hold that the appellants have not contravened any of the provisions of Rule 173 so as to warrant imposition of penalty under Rule 173Q and set aside the penalty. The appeal is disposed of in the above terms.
|