https://www.taxtmi.com/caselaws?id=74399 Penalty under Rule 173-Q of the Central Excise Rules, 1944 was treated as premature where the classification dispute and provisional assessment had not been finalised, because the provision presupposes that the goods are excisable. As the excisability of the goods remained undetermined, the legal basis for penalty was not settled at that stage. The impugned order was therefore set aside, and the matter was remanded for fresh decision after finalisation of classification and provisional assessment. en-us Tue, 14 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74399 Penalty under Rule 173-Q of the Central Excise Rules, 1944 was treated as premature where the classification dispute and provisional assessment had not been finalised, because the provision presupposes that the goods are excisable. As the excisability of the goods remained undetermined, the legal basis for penalty was not settled at that stage. The impugned order was therefore set aside, and the matter was remanded for fresh decision after finalisation of classification and provisional assessment. Case-Laws Central Excise Tue, 14 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74399