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<h1>Penalty Reduced from Rs. 50,000 to Rs. 1,000 for Contravention of Rule 173H</h1> The Appellate Tribunal CESTAT, Mumbai reduced the penalty imposed under Rule 173Q from Rs. 50,000 to Rs. 1,000 as there is no provision for penalty for ... Penalty The Appellate Tribunal CESTAT, Mumbai reduced the penalty imposed under Rule 173Q from Rs. 50,000 to Rs. 1,000 as there is no provision for penalty for contravention of Rule 173H. The appeal was allowed in favor of the appellants.