https://www.taxtmi.com/caselaws?id=204721 Where duty, equal statutory penalty under Section 11AC of the Central Excise Act, 1944, and interest under Section 11AB had already been imposed for the same default, the sustainability of an additional penalty under Rule 173Q of the Central Excise Rules, 1944 read with Rule 25 of the Central Excise Rules, 2001 was a pure question of law arising from the record. The Tribunal was required to examine that contention on merits and could not reject the rectification application merely because the point had not been argued at the hearing. The issue was decided in favour of the assessee, and the matter was remitted to the Tribunal for fresh consideration of the rectification application in accordance with law. en-us Wed, 09 Feb 2011 00:00:00 +0530 Wed, 07 Oct 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204721 Where duty, equal statutory penalty under Section 11AC of the Central Excise Act, 1944, and interest under Section 11AB had already been imposed for the same default, the sustainability of an additional penalty under Rule 173Q of the Central Excise Rules, 1944 read with Rule 25 of the Central Excise Rules, 2001 was a pure question of law arising from the record. The Tribunal was required to examine that contention on merits and could not reject the rectification application merely because the point had not been argued at the hearing. The issue was decided in favour of the assessee, and the matter was remitted to the Tribunal for fresh consideration of the rectification application in accordance with law. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204721