https://www.taxtmi.com/caselaws?id=96178 Rule 173GG could not be invoked unless the mandatory intimation to the Department had first been given. In its absence, the assessee could not be treated as having validly adopted that procedure and remained subject to the ordinary duty-payment mechanism under Rule 173G. The Tribunal held that the notice and demand based on Rule 173GG lacked the necessary foundation, so the proceedings under that rule were not sustainable. The reduced penalty was left undisturbed, and the Revenue's request for restoration of the higher penalty was rejected. en-us Thu, 10 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96178 Rule 173GG could not be invoked unless the mandatory intimation to the Department had first been given. In its absence, the assessee could not be treated as having validly adopted that procedure and remained subject to the ordinary duty-payment mechanism under Rule 173G. The Tribunal held that the notice and demand based on Rule 173GG lacked the necessary foundation, so the proceedings under that rule were not sustainable. The reduced penalty was left undisturbed, and the Revenue's request for restoration of the higher penalty was rejected. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96178