https://www.taxtmi.com/caselaws?id=80631 Penalty under Rule 173-Q was held unsustainable where the only surviving defaults were non-maintenance of statutory records and delay in furnishing exemption certificates. The exemption notification required the prescribed certificate within ninety days, extendable by the proper authority, but the certificates were ultimately accepted and the duty demand was dropped. The alleged omissions were not treated as a contravention of the Central Excise Rules within Rule 173-Q; at most, they could have been relatable to Rule 226. Once the goods were found to have been disposed of in accordance with the exemption notification, even that lapse lost significance. en-us Mon, 30 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80631 Penalty under Rule 173-Q was held unsustainable where the only surviving defaults were non-maintenance of statutory records and delay in furnishing exemption certificates. The exemption notification required the prescribed certificate within ninety days, extendable by the proper authority, but the certificates were ultimately accepted and the duty demand was dropped. The alleged omissions were not treated as a contravention of the Central Excise Rules within Rule 173-Q; at most, they could have been relatable to Rule 226. Once the goods were found to have been disposed of in accordance with the exemption notification, even that lapse lost significance. Case-Laws Central Excise Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80631