https://www.taxtmi.com/caselaws?id=116015 Penalty under Rule 173Q was treated as limited by Section 11AC where duty evasion had been accepted and the duty amount was deposited before adjudication concluded. As the goods had been removed without payment of duty, but the confirmed duty was only Rs. 15,300 and had already been paid, a penalty of Rs. one lakh was held excessive and unsustainable. The penalty was restricted to the duty amount, and the excess penalty was set aside. en-us Wed, 04 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116015 Penalty under Rule 173Q was treated as limited by Section 11AC where duty evasion had been accepted and the duty amount was deposited before adjudication concluded. As the goods had been removed without payment of duty, but the confirmed duty was only Rs. 15,300 and had already been paid, a penalty of Rs. one lakh was held excessive and unsustainable. The penalty was restricted to the duty amount, and the excess penalty was set aside. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116015