https://www.taxtmi.com/caselaws?id=90373 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unsustainable where the assessee had filed classification lists and paid duty on the basis of a tariff publication that contained a misprint, resulting in an incorrect duty rate being declared. The tribunal applied the principle that Rule 173Q does not automatically punish mere incorrectness in a declaration unless the rules expressly make that inaccuracy a penal contravention. On that reasoning, the omission to state the correct rate was not treated as a contravention of Rules 173B, 173F or 173I for penalty purposes, and the penalty was set aside. en-us Fri, 14 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90373 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unsustainable where the assessee had filed classification lists and paid duty on the basis of a tariff publication that contained a misprint, resulting in an incorrect duty rate being declared. The tribunal applied the principle that Rule 173Q does not automatically punish mere incorrectness in a declaration unless the rules expressly make that inaccuracy a penal contravention. On that reasoning, the omission to state the correct rate was not treated as a contravention of Rules 173B, 173F or 173I for penalty purposes, and the penalty was set aside. Case-Laws Central Excise Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90373