https://www.taxtmi.com/caselaws?id=108502 The Appellate Tribunal allowed the Revenue's appeal, finding that Rule 173Q applied instead of Rule 226. The case was remanded to the Commissioner (Appeals) for reevaluation based on relevant judgments, overturning the modification of the penalty order and setting aside the confiscation of goods. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108502 The Appellate Tribunal allowed the Revenue's appeal, finding that Rule 173Q applied instead of Rule 226. The case was remanded to the Commissioner (Appeals) for reevaluation based on relevant judgments, overturning the modification of the penalty order and setting aside the confiscation of goods. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108502