https://www.taxtmi.com/caselaws?id=117929 Rule 173-Q of the Central Excise Rules, 1944 remained operative until 30 June 2001 because the Central Excise Rules, 2001 took effect from 1 July 2001, so the earlier contrary view was treated as an error apparent from the record and was corrected by rectification. Even so, penalty could not be sustained where the notice and adjudication order failed to specify the exact clause of contravention under the penal rule. A person facing a penal provision with distinct clauses must be informed of the precise alleged breach before penalty is imposed. The rectification succeeded on the limited issue of the rule's operation, but the penalty was ultimately not sustained. en-us Fri, 17 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 14:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117929 Rule 173-Q of the Central Excise Rules, 1944 remained operative until 30 June 2001 because the Central Excise Rules, 2001 took effect from 1 July 2001, so the earlier contrary view was treated as an error apparent from the record and was corrected by rectification. Even so, penalty could not be sustained where the notice and adjudication order failed to specify the exact clause of contravention under the penal rule. A person facing a penal provision with distinct clauses must be informed of the precise alleged breach before penalty is imposed. The rectification succeeded on the limited issue of the rule's operation, but the penalty was ultimately not sustained. Case-Laws Central Excise Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117929