https://www.taxtmi.com/caselaws?id=125763 Penalty provisions under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 were held inapplicable where the show cause notice and order in original were confined to confirmation and appropriation of amounts under Section 11D. The matter was not treated as one involving duty confirmation for under-valuation. On that reading, contravention of Section 11D did not attract the penal provisions invoked, and the penalty was held not sustainable and was set aside. en-us Mon, 05 Jan 2009 00:00:00 +0530 Mon, 29 Oct 2012 18:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125763 Penalty provisions under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 were held inapplicable where the show cause notice and order in original were confined to confirmation and appropriation of amounts under Section 11D. The matter was not treated as one involving duty confirmation for under-valuation. On that reading, contravention of Section 11D did not attract the penal provisions invoked, and the penalty was held not sustainable and was set aside. Case-Laws Central Excise Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125763