https://www.taxtmi.com/caselaws?id=92202 Converting quarried stone into metal stone was treated as continuing to fall within Notification No. 179/85-C.E., with the Tribunal relying on the earlier interpretation of "mine" under the Mines Act; the duty demand was therefore set aside. For removal of goods without payment of duty, breach of the procedure under Rule 173F read with Rule 173G justified penalty under Rule 173Q(1)(a), but the amount was found excessive on the facts and reduced. The duty demand was annulled, while the penalty survived only in reduced form for the procedural contravention. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 15:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92202 Converting quarried stone into metal stone was treated as continuing to fall within Notification No. 179/85-C.E., with the Tribunal relying on the earlier interpretation of "mine" under the Mines Act; the duty demand was therefore set aside. For removal of goods without payment of duty, breach of the procedure under Rule 173F read with Rule 173G justified penalty under Rule 173Q(1)(a), but the amount was found excessive on the facts and reduced. The duty demand was annulled, while the penalty survived only in reduced form for the procedural contravention. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92202