https://www.taxtmi.com/caselaws?id=244923 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unsustainable where the dispute over manufacture was found to be bona fide and no mala fide intention was attributed to the assessee. The appellate authority's finding that the controversy was purely legal and that the assessee had not acted with dishonest intent was not challenged by the Revenue. In the absence of any basis for penal action, the penalty was set aside in favour of the assessee. en-us Thu, 02 May 2013 00:00:00 +0530 Thu, 13 Mar 2014 06:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244923 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unsustainable where the dispute over manufacture was found to be bona fide and no mala fide intention was attributed to the assessee. The appellate authority's finding that the controversy was purely legal and that the assessee had not acted with dishonest intent was not challenged by the Revenue. In the absence of any basis for penal action, the penalty was set aside in favour of the assessee. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244923