https://www.taxtmi.com/caselaws?id=91133 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found unjustified where the dutiability and classification of the intermediate product were already under separate adjudication. The liability of the mixture to duty was treated as fairly debatable, and the assessees could proceed on the basis that the product was not dutiable. In those circumstances, penalty for not obtaining a licence and not complying with excise formalities could not be sustained. The question of dutiability and classification was left open and unaffected, while the penalty was set aside. en-us Fri, 06 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91133 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found unjustified where the dutiability and classification of the intermediate product were already under separate adjudication. The liability of the mixture to duty was treated as fairly debatable, and the assessees could proceed on the basis that the product was not dutiable. In those circumstances, penalty for not obtaining a licence and not complying with excise formalities could not be sustained. The question of dutiability and classification was left open and unaffected, while the penalty was set aside. Case-Laws Central Excise Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91133