https://www.taxtmi.com/caselaws?id=100850 A show cause notice, read as a whole with the assessee's admitted shortage of finished goods and modvatable inputs, was treated as sufficient to invoke the extended period and allege suppression and intent to evade duty. On that basis, the penalty equal to duty under Section 11AC read with Rule 57-I(4) of the Central Excise Rules was upheld. However, the Tribunal found no basis for imposing a separate penalty under Rule 173Q on the same facts, and that additional penalty was deleted, giving the assessee only partial relief. en-us Thu, 10 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100850 A show cause notice, read as a whole with the assessee's admitted shortage of finished goods and modvatable inputs, was treated as sufficient to invoke the extended period and allege suppression and intent to evade duty. On that basis, the penalty equal to duty under Section 11AC read with Rule 57-I(4) of the Central Excise Rules was upheld. However, the Tribunal found no basis for imposing a separate penalty under Rule 173Q on the same facts, and that additional penalty was deleted, giving the assessee only partial relief. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100850