https://www.taxtmi.com/caselaws?id=80485 The Tribunal found the show cause notice invalid for demanding duty, upheld the interpretation of Sec. 11A, and dismissed the appeal regarding the imposition of penalty under Rule 173Q due to lack of evidence of intent to evade payment of duty by the respondents. en-us Thu, 11 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80485 The Tribunal found the show cause notice invalid for demanding duty, upheld the interpretation of Sec. 11A, and dismissed the appeal regarding the imposition of penalty under Rule 173Q due to lack of evidence of intent to evade payment of duty by the respondents. Case-Laws Central Excise Thu, 11 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80485