https://www.taxtmi.com/caselaws?id=116366 Penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustainable where capital goods were removed to a job worker, returned within the stipulated period, and the only lapse was failure to intimate the department. The clauses of Rule 173Q required a contravention of the Modvat or Central Excise Rules to be coupled with intent to evade duty before penalty could be imposed. As no such intent was found on the recorded facts, the penalty was held not warranted and was set aside. en-us Tue, 21 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 17:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116366 Penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustainable where capital goods were removed to a job worker, returned within the stipulated period, and the only lapse was failure to intimate the department. The clauses of Rule 173Q required a contravention of the Modvat or Central Excise Rules to be coupled with intent to evade duty before penalty could be imposed. As no such intent was found on the recorded facts, the penalty was held not warranted and was set aside. Case-Laws Central Excise Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116366