https://www.taxtmi.com/caselaws?id=110878 In a clandestine removal matter, a show cause notice was not invalid merely because it was issued by the Superintendent, since the case was not one of short-levy or non-levy arising from an initial assessment. Penalty was held to be examinable under Rule 173Q of the Central Excise Rules, 1944 rather than Section 11AC of the Central Excise Act, 1944, and pre-notice payment of duty did not bar such penalty. The absence of mens rea was not treated as a prerequisite for penalty under Rule 173Q. The penalty was therefore sustained in principle, but reduced as excessive. en-us Wed, 04 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 10:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110878 In a clandestine removal matter, a show cause notice was not invalid merely because it was issued by the Superintendent, since the case was not one of short-levy or non-levy arising from an initial assessment. Penalty was held to be examinable under Rule 173Q of the Central Excise Rules, 1944 rather than Section 11AC of the Central Excise Act, 1944, and pre-notice payment of duty did not bar such penalty. The absence of mens rea was not treated as a prerequisite for penalty under Rule 173Q. The penalty was therefore sustained in principle, but reduced as excessive. Case-Laws Customs Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110878