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Issues: Whether penalty under Rule 173Q of the Central Excise Rules, 1944 could be sustained when the duty liability itself had been held not leviable.
Analysis: The appeal arose from penalty proceedings under Rule 173Q of the Central Excise Rules, 1944. The record showed that the question of duty liability had travelled to the Supreme Court and, after remand, the Tribunal held that no duty was leviable on the respondent. In that situation, the basis for imposing penalty did not survive. The Court also found that no substantial question of law arose.
Conclusion: Penalty under Rule 173Q could not be levied, and the appeal failed.
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