https://www.taxtmi.com/caselaws?id=119767 Penalty under Rule 173Q and Rule 209 of the Central Excise Rules, 1944 was challenged on the basis that the applicants were entitled to Small Scale Exemption and no duty was payable on the goods. On the record, the tribunal noted that the penalty provisions were invoked in relation to excisable goods on which duty was payable, and that factual basis was not made out. Waiver of pre-deposit was therefore granted and recovery of the penalty was stayed pending disposal of the appeal. en-us Wed, 21 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 10:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119767 Penalty under Rule 173Q and Rule 209 of the Central Excise Rules, 1944 was challenged on the basis that the applicants were entitled to Small Scale Exemption and no duty was payable on the goods. On the record, the tribunal noted that the penalty provisions were invoked in relation to excisable goods on which duty was payable, and that factual basis was not made out. Waiver of pre-deposit was therefore granted and recovery of the penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119767