https://www.taxtmi.com/caselaws?id=115084 Penalty under Rule 173Q of the Central Excise Rules, 1944 is not sustainable where short payment of duty arises from day-to-day price fluctuations and communication gaps between depot and factory, and the record shows no wilful misstatement, suppression of facts, or intent to evade duty. On those findings, the ingredients necessary to invoke Section 11AC of the Central Excise Act, 1944 are absent, and the same factual basis cannot support penalty under Rule 173Q. en-us Thu, 17 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115084 Penalty under Rule 173Q of the Central Excise Rules, 1944 is not sustainable where short payment of duty arises from day-to-day price fluctuations and communication gaps between depot and factory, and the record shows no wilful misstatement, suppression of facts, or intent to evade duty. On those findings, the ingredients necessary to invoke Section 11AC of the Central Excise Act, 1944 are absent, and the same factual basis cannot support penalty under Rule 173Q. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115084