https://www.taxtmi.com/caselaws?id=102225 A trader purchasing goods from a manufacturer was held not to fall within Rule 173Q of the Central Excise Rules, 1944, because the penalty provision was understood to apply to a manufacturer, producer or warehouse keeper. On that basis, the Tribunal found the proposed penalty not maintainable against the applicants in the facts presented and granted waiver of pre-deposit with stay of recovery. The operative principle stated was that a penalty provision confined to specified categories of persons cannot be invoked against a trader who does not fall within those categories. en-us Tue, 24 Apr 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102225 A trader purchasing goods from a manufacturer was held not to fall within Rule 173Q of the Central Excise Rules, 1944, because the penalty provision was understood to apply to a manufacturer, producer or warehouse keeper. On that basis, the Tribunal found the proposed penalty not maintainable against the applicants in the facts presented and granted waiver of pre-deposit with stay of recovery. The operative principle stated was that a penalty provision confined to specified categories of persons cannot be invoked against a trader who does not fall within those categories. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102225