https://www.taxtmi.com/caselaws?id=80268 Penalty under Rule 173Q was held inapplicable where duty was paid late after the exemption threshold was crossed, but there was no proved contravention of the excise rules or deliberate intent to evade duty. The assessee had filed a revised classification list and paid the differential duty, and the record did not show any mala fide removal of goods in breach of the rules. On those facts, the penal provisions invoked were found irrelevant, and the penalty was set aside with refund of the amount paid. en-us Wed, 18 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80268 Penalty under Rule 173Q was held inapplicable where duty was paid late after the exemption threshold was crossed, but there was no proved contravention of the excise rules or deliberate intent to evade duty. The assessee had filed a revised classification list and paid the differential duty, and the record did not show any mala fide removal of goods in breach of the rules. On those facts, the penal provisions invoked were found irrelevant, and the penalty was set aside with refund of the amount paid. Case-Laws Central Excise Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80268