https://www.taxtmi.com/caselaws?id=110920 A penal provision in one chapter of the Central Excise Rules, 1944 cannot be applied where the rules expressly exclude that chapter from governing the manufacturer. A 100% Export Oriented Unit was covered by Chapter V-A, and Rule 173Q, which fell in Chapter VIIA, could not be invoked against it because Rule 173A(2) excluded Chapter VIIA from applying to such manufacturers. Penalty under Rule 173Q was therefore not sustainable. en-us Mon, 16 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110920 A penal provision in one chapter of the Central Excise Rules, 1944 cannot be applied where the rules expressly exclude that chapter from governing the manufacturer. A 100% Export Oriented Unit was covered by Chapter V-A, and Rule 173Q, which fell in Chapter VIIA, could not be invoked against it because Rule 173A(2) excluded Chapter VIIA from applying to such manufacturers. Penalty under Rule 173Q was therefore not sustainable. Case-Laws Central Excise Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110920