https://www.taxtmi.com/caselaws?id=96214 Penalty under Rule 173Q was upheld where excisable goods were removed for several months without entry in statutory records and without payment of duty before clearance. Payment of duty only after detection, and before the show cause notice, did not cure the earlier contravention or negate the culpable default, particularly under the self-removal scheme requiring the manufacturer to assess and discharge duty before removal. Authorities cited by the assessee were distinguished because they involved different facts and did not concern clandestine removal of finished goods. The Tribunal applied the principle that statutory default attracts penalty unless the provision indicates otherwise. en-us Mon, 28 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96214 Penalty under Rule 173Q was upheld where excisable goods were removed for several months without entry in statutory records and without payment of duty before clearance. Payment of duty only after detection, and before the show cause notice, did not cure the earlier contravention or negate the culpable default, particularly under the self-removal scheme requiring the manufacturer to assess and discharge duty before removal. Authorities cited by the assessee were distinguished because they involved different facts and did not concern clandestine removal of finished goods. The Tribunal applied the principle that statutory default attracts penalty unless the provision indicates otherwise. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96214