2012 (4) TMI 182

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..... st March, 2006 on the following questions of law. 1) Whether the assessee cannot be allowed to divert from the mandatory provisions of 2(1) of Notification No.9/99/C.Ex. dated 29th September 1999 in the middle of the year?   2) Whether the penalty under Rule 173Q(1) of the Central Excise Rules, 1944 is imposable for contravention of provisions of Central Excise Act and Rules, even though no .....

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..... itions of the said notification. Thereafter, the Adjudicating authority by its order dated 31st March 2004 imposed penalty under Rule-173Q(1) of the Central Excise Rules, 1944. The appeal filed by the assessee against the penalty order was dismissed by the Commissioner of Central Excise (Appeals) on 27th October, 2004. On further appeal filed by the assessee the CESTAT by the impugned order dated .....

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..... mission from the excise authorities. Once the assessee has been permitted not to avail the benefit of the notification before the end of the financial year, there is no question of violating the condition of the notification. Secondly, under Rule 173Q of the Central Excise Rules, 1944 penalty can be imposed where the assessee contravenes any of the provisions of the rules with intent to evade paym .....

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