https://www.taxtmi.com/caselaws?id=93638 Penalty under Rule 173-Q of the Central Excise Rules remained sustainable where the assessee had contravened Rule 174 by failing to file the required declaration and had not complied with Chapter IX, even though the duty demand was dropped on limitation grounds. The dropping of duty did not erase liability for these procedural violations, and Rule 173-Q was treated as applicable to removal of excisable goods in contravention of the rules. The penalty was nevertheless moderated because the original amount was considered excessive on the facts, so the quantum was reduced while the liability to penalty was maintained. en-us Mon, 12 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93638 Penalty under Rule 173-Q of the Central Excise Rules remained sustainable where the assessee had contravened Rule 174 by failing to file the required declaration and had not complied with Chapter IX, even though the duty demand was dropped on limitation grounds. The dropping of duty did not erase liability for these procedural violations, and Rule 173-Q was treated as applicable to removal of excisable goods in contravention of the rules. The penalty was nevertheless moderated because the original amount was considered excessive on the facts, so the quantum was reduced while the liability to penalty was maintained. Case-Laws Central Excise Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93638