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of <h1>High Court directs Tribunal to refer Rule 173-Q query on penal action without mala fide intent</h1> The High Court directed the Tribunal to refer a question on the invocation of Rule 173-Q for penal action without mala fide intent under the Central ... Reference to High Court The High Court of Judicature at Allahabad allowed an application under Section 35-G(3) of the Central Excises and Salt Act. The Tribunal is directed to refer a question regarding the invocation of Rule 173-Q of the Central Excise Rules for penal action in the absence of mala fide intent.
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