https://www.taxtmi.com/caselaws?id=116812 Rule 173Q penalty under the Central Excise Rules, 1944 was treated as unsustainable where goods were removed after following the prescribed excise procedure, duty had been paid, and the recorded facts showed no mala fide intent to evade duty. The appellate authority was recognised as a quasi-judicial body required to decide independently on the basis of law and facts, and not as a mere implementer of Board instructions. On that footing, the administrative circular could not compel a different result, and once the penalty provision itself was not validly attracted, no issue of penalty quantum arose. en-us Fri, 07 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116812 Rule 173Q penalty under the Central Excise Rules, 1944 was treated as unsustainable where goods were removed after following the prescribed excise procedure, duty had been paid, and the recorded facts showed no mala fide intent to evade duty. The appellate authority was recognised as a quasi-judicial body required to decide independently on the basis of law and facts, and not as a mere implementer of Board instructions. On that footing, the administrative circular could not compel a different result, and once the penalty provision itself was not validly attracted, no issue of penalty quantum arose. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116812