https://www.taxtmi.com/caselaws?id=109858 Penalty under Rule 173Q of the Central Excise Rules, 1944 was examined in relation to invoice contraventions under Rule 52A. The text states that Rule 173Q was treated as applicable only where clandestine removal or contravention of the rules with intent to evade duty was established. On the recorded facts, no duty demand or evasion was found, and the authority had not proceeded under Rule 52A(8). The penalty was therefore regarded as unjustified and set aside in favour of the assessee. en-us Mon, 19 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109858 Penalty under Rule 173Q of the Central Excise Rules, 1944 was examined in relation to invoice contraventions under Rule 52A. The text states that Rule 173Q was treated as applicable only where clandestine removal or contravention of the rules with intent to evade duty was established. On the recorded facts, no duty demand or evasion was found, and the authority had not proceeded under Rule 52A(8). The penalty was therefore regarded as unjustified and set aside in favour of the assessee. Case-Laws Central Excise Mon, 19 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109858