https://www.taxtmi.com/caselaws?id=84100 Imposition of penalty under Rule 173Q(1) was held unsustainable where the adjudicating authority passed a substantial penal order without granting personal hearing or an effective opportunity to explain the case. The record showed that duty had already been paid and there had been some discussion with the department, but that did not replace the need for a formal hearing before penalty was imposed. The matter was therefore remanded for fresh disposal after giving the appellants a personal hearing and due opportunity to present their defence in accordance with law. en-us Thu, 02 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84100 Imposition of penalty under Rule 173Q(1) was held unsustainable where the adjudicating authority passed a substantial penal order without granting personal hearing or an effective opportunity to explain the case. The record showed that duty had already been paid and there had been some discussion with the department, but that did not replace the need for a formal hearing before penalty was imposed. The matter was therefore remanded for fresh disposal after giving the appellants a personal hearing and due opportunity to present their defence in accordance with law. Case-Laws Central Excise Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84100