https://www.taxtmi.com/caselaws?id=152344 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found unsustainable where credit was taken with intimation to the department, remained frozen at the department's instance, and was never utilised for duty payment. The lower appellate authority noted that the reversal was made under protest after the show-cause notices and that there was no concealment or deliberate and wilful defiance of law. The original authority had imposed penalty without citing the penal provision or addressing these facts, so the Commissioner (Appeals)'s order was upheld and the Revenue's appeal was dismissed. en-us Tue, 17 Nov 2009 00:00:00 +0530 Sat, 29 Jun 2013 17:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152344 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found unsustainable where credit was taken with intimation to the department, remained frozen at the department's instance, and was never utilised for duty payment. The lower appellate authority noted that the reversal was made under protest after the show-cause notices and that there was no concealment or deliberate and wilful defiance of law. The original authority had imposed penalty without citing the penal provision or addressing these facts, so the Commissioner (Appeals)'s order was upheld and the Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152344