https://www.taxtmi.com/caselaws?id=82155 Penalty under Rule 173Q of the Central Excise Rules is stated to be unsustainable where the only lapse is failure to include an item in the classification list and there is no intent to evade duty. On the admitted facts, the flux materials were eligible for exemption when captively used in the manufacture of welding electrodes, so the omission caused no revenue loss or evasion. The text treats a mere technical contravention, without evasion intent, as insufficient to justify penal action, and records that the penalty order was set aside. en-us Tue, 13 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82155 Penalty under Rule 173Q of the Central Excise Rules is stated to be unsustainable where the only lapse is failure to include an item in the classification list and there is no intent to evade duty. On the admitted facts, the flux materials were eligible for exemption when captively used in the manufacture of welding electrodes, so the omission caused no revenue loss or evasion. The text treats a mere technical contravention, without evasion intent, as insufficient to justify penal action, and records that the penalty order was set aside. Case-Laws Central Excise Tue, 13 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82155