https://www.taxtmi.com/caselaws?id=76795 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not survive once the Tribunal, after remand, held that no duty was leviable on the respondent. The Court treated the absence of duty liability as removing the foundation for penalty and also noted that no substantial question of law arose. As a result, the penalty was unsustainable and the appeal failed. en-us Mon, 05 Oct 2009 00:00:00 +0530 Mon, 19 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76795 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not survive once the Tribunal, after remand, held that no duty was leviable on the respondent. The Court treated the absence of duty liability as removing the foundation for penalty and also noted that no substantial question of law arose. As a result, the penalty was unsustainable and the appeal failed. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76795