https://www.taxtmi.com/caselaws?id=82916 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where the underlying duty demand had been dropped on an unchallenged finding that the evidence did not establish duty evasion. Because the Revenue filed no appeal or cross-objection against that finding, the absence of duty evasion attained finality. Rule 173Q applied only where there was a contravention with intent to evade duty, and that condition precedent was not met on the final record. The penalty was therefore set aside. en-us Thu, 04 Mar 1993 00:00:00 +0530 Fri, 08 Jul 2011 11:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82916 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where the underlying duty demand had been dropped on an unchallenged finding that the evidence did not establish duty evasion. Because the Revenue filed no appeal or cross-objection against that finding, the absence of duty evasion attained finality. Rule 173Q applied only where there was a contravention with intent to evade duty, and that condition precedent was not met on the final record. The penalty was therefore set aside. Case-Laws Central Excise Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82916