https://www.taxtmi.com/caselaws?id=118914 Penalty could not be sustained where the show-cause notice invoked only Rule 173GG of the Central Excise Rules, 1944, even though that rule had already been omitted during the relevant period. The authority could not substitute Rule 173Q at the appellate stage, because penalty must rest on the provision specifically charged in the notice and cannot be imposed on a ground outside it. The attempt to sustain penalty under a different, unnotified rule was beyond jurisdiction. The assessee therefore succeeded and the penalty was set aside. en-us Fri, 11 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 16:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118914 Penalty could not be sustained where the show-cause notice invoked only Rule 173GG of the Central Excise Rules, 1944, even though that rule had already been omitted during the relevant period. The authority could not substitute Rule 173Q at the appellate stage, because penalty must rest on the provision specifically charged in the notice and cannot be imposed on a ground outside it. The attempt to sustain penalty under a different, unnotified rule was beyond jurisdiction. The assessee therefore succeeded and the penalty was set aside. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118914