https://www.taxtmi.com/caselaws?id=81644 A reference under the Central Excise framework cannot be used to reopen the Tribunal's factual assessment or its evaluation of penalty. The Tribunal held that the goods in transit were not covered by a valid gate pass, that this constituted a contravention attracting penalty under Rule 173Q of the Central Excise Rules, 1944, and that intention was not essential for clauses (a), (b) and (c). A challenge to the quantum of penalty was treated as an attempt to dispute that assessment rather than a distinct question of law. A plea based on Rule 210 was also rejected because it had not arisen from the original order. No question of law was held to arise. en-us Fri, 09 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81644 A reference under the Central Excise framework cannot be used to reopen the Tribunal's factual assessment or its evaluation of penalty. The Tribunal held that the goods in transit were not covered by a valid gate pass, that this constituted a contravention attracting penalty under Rule 173Q of the Central Excise Rules, 1944, and that intention was not essential for clauses (a), (b) and (c). A challenge to the quantum of penalty was treated as an attempt to dispute that assessment rather than a distinct question of law. A plea based on Rule 210 was also rejected because it had not arisen from the original order. No question of law was held to arise. Case-Laws Central Excise Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81644