https://www.taxtmi.com/caselaws?id=80967 Removal of excisable goods without payment of duty, combined with failure to obtain the required licence after crossing the exemption limit, was treated as a contravention attracting penalty under Rule 173Q(1)(a) and (b). The authority noted that the goods had been cleared without duty for a substantial period and that the explanation based on earlier proceedings and the small scale of the unit did not displace the established breach. The penalty was considered properly imposed on a lenient basis and its quantum was not disturbed. en-us Mon, 24 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80967 Removal of excisable goods without payment of duty, combined with failure to obtain the required licence after crossing the exemption limit, was treated as a contravention attracting penalty under Rule 173Q(1)(a) and (b). The authority noted that the goods had been cleared without duty for a substantial period and that the explanation based on earlier proceedings and the small scale of the unit did not displace the established breach. The penalty was considered properly imposed on a lenient basis and its quantum was not disturbed. Case-Laws Central Excise Mon, 24 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80967