https://www.taxtmi.com/caselaws?id=88623 Cancellation of a dealer's registration certificate under the Central Excise Rules was treated as unsustainable where the alleged Modvat-related contravention did not provide a legally sufficient basis for revocation, and the certificate was directed to be restored if withdrawn. The penalty under Rule 173Q was also found arbitrary because the notice and adjudication order gave no discernible basis for fixing the amount, such as quantity, value, or credit involved. The penalty was therefore set aside and the matter remanded for fresh adjudication, with the amount already paid directed to be refunded. en-us Mon, 06 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88623 Cancellation of a dealer's registration certificate under the Central Excise Rules was treated as unsustainable where the alleged Modvat-related contravention did not provide a legally sufficient basis for revocation, and the certificate was directed to be restored if withdrawn. The penalty under Rule 173Q was also found arbitrary because the notice and adjudication order gave no discernible basis for fixing the amount, such as quantity, value, or credit involved. The penalty was therefore set aside and the matter remanded for fresh adjudication, with the amount already paid directed to be refunded. Case-Laws Central Excise Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88623