https://www.taxtmi.com/caselaws?id=209508 An assessee who had confined the lower appeal to penalty could not reopen the confirmed duty demand in a further appeal because that challenge had been expressly abandoned and the demand had attained finality. Penalty under Rule 173Q of the Central Excise Rules, 1944 was treated as mandatory once contravention was established; the appellate authority could interfere only if the original quantification was shown to be arbitrary or perverse. As no such finding was recorded, deletion of the penalty was unsustainable and the original penalty was restored. en-us Thu, 24 Feb 2011 00:00:00 +0530 Wed, 17 Jul 2013 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209508 An assessee who had confined the lower appeal to penalty could not reopen the confirmed duty demand in a further appeal because that challenge had been expressly abandoned and the demand had attained finality. Penalty under Rule 173Q of the Central Excise Rules, 1944 was treated as mandatory once contravention was established; the appellate authority could interfere only if the original quantification was shown to be arbitrary or perverse. As no such finding was recorded, deletion of the penalty was unsustainable and the original penalty was restored. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209508