https://www.taxtmi.com/caselaws?id=80268 The Tribunal allowed the appeal by M/s Topaz Commerce Limited against a penalty imposed under Rule 173Q for Central Excise Rules violations. The Tribunal found no deliberate violation or intent to evade duty, emphasizing the absence of mala fide intention. It ruled that Rule 173Q did not apply to the delayed duty payment situation, leading to the refund of the penalty paid by the appellant. 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 The Tribunal allowed the appeal by M/s Topaz Commerce Limited against a penalty imposed under Rule 173Q for Central Excise Rules violations. The Tribunal found no deliberate violation or intent to evade duty, emphasizing the absence of mala fide intention. It ruled that Rule 173Q did not apply to the delayed duty payment situation, leading to the refund of the penalty paid by the appellant. Case-Laws Central Excise Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80268