https://www.taxtmi.com/caselaws?id=113723 Penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules cannot be sustained where the show cause notice contains no allegation of intention to evade duty. The demand had already been paid before issuance of the notice, and on that factual basis the statutory ingredients for penal action were not satisfied. The same absence of deliberate evasion also defeated penalty under Rule 173Q. The penalties were therefore set aside, and the assessee obtained relief from the penal part of the demand. en-us Mon, 13 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113723 Penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules cannot be sustained where the show cause notice contains no allegation of intention to evade duty. The demand had already been paid before issuance of the notice, and on that factual basis the statutory ingredients for penal action were not satisfied. The same absence of deliberate evasion also defeated penalty under Rule 173Q. The penalties were therefore set aside, and the assessee obtained relief from the penal part of the demand. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113723