https://www.taxtmi.com/caselaws?id=113760 The Appellate Tribunal CESTAT, New Delhi, set aside the penalty imposed under Rule 173Q for non-accountal of aerated waters due to the dropped charge of clandestine removal. The Tribunal found the penalty unjustified as it was based on allegations that were no longer valid. Additionally, the Tribunal ruled in favor of the appellants regarding the proper accounting for wastage during the manufacture of aerated water, emphasizing the necessity of aligning penalty imposition with the specifics outlined in the show cause notice. en-us Tue, 25 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113760 The Appellate Tribunal CESTAT, New Delhi, set aside the penalty imposed under Rule 173Q for non-accountal of aerated waters due to the dropped charge of clandestine removal. The Tribunal found the penalty unjustified as it was based on allegations that were no longer valid. Additionally, the Tribunal ruled in favor of the appellants regarding the proper accounting for wastage during the manufacture of aerated water, emphasizing the necessity of aligning penalty imposition with the specifics outlined in the show cause notice. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113760