https://www.taxtmi.com/caselaws?id=107088 Penalties imposed under multiple provisions of the Central Excise Rules, 1944 and under Section 11AC of the Central Excise Act, 1944 must be separately apportioned according to the provision attracting each liability. A composite, undivided penalty covering Rule 9(2), Rule 52A, Rule 173Q, Rule 226, Rule 209A and Section 11AC was held unsustainable because the adjudicating authority had not distinguished the rule-based penalties from the statutory penalty under Section 11AC. The matter was remanded to the original authority for fresh determination and separate apportionment of penalty under the relevant provisions. en-us Mon, 09 Sep 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107088 Penalties imposed under multiple provisions of the Central Excise Rules, 1944 and under Section 11AC of the Central Excise Act, 1944 must be separately apportioned according to the provision attracting each liability. A composite, undivided penalty covering Rule 9(2), Rule 52A, Rule 173Q, Rule 226, Rule 209A and Section 11AC was held unsustainable because the adjudicating authority had not distinguished the rule-based penalties from the statutory penalty under Section 11AC. The matter was remanded to the original authority for fresh determination and separate apportionment of penalty under the relevant provisions. Case-Laws Central Excise Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107088