2000 (6) TMI 87

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..... -6-2000 - Justice K. Sreedharan, President and Shri C.N.B. Nair, Member (T) [Order per : C.N.B. Nair, Member (T)]. - Today the matter is posted for consideration of Stay Application only. How .....

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..... appellant under Rule 173Q. 3. It is settled law that when there is no duty demand, there could be no penalty. Therefore, the penalty imposed is liable to be set aside. We do so and allow the appeal .....

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