https://www.taxtmi.com/caselaws?id=165731 Penalty under Rule 173-Q of the Central Excise Rules, 1944 was held unsustainable where the short-paid duty had already been paid before the show cause notice, and the assessments were stated to be provisional under Rule 9B. The Board found no mala fide intention or wilful suppression, noting that the revised price lists and the resulting recalculation of duty had been acted upon before coercive proceedings began. On those facts, the basis for penal action was negatived and the penalty was set aside. en-us Fri, 24 Apr 1981 00:00:00 +0530 Fri, 08 Aug 2014 15:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165731 Penalty under Rule 173-Q of the Central Excise Rules, 1944 was held unsustainable where the short-paid duty had already been paid before the show cause notice, and the assessments were stated to be provisional under Rule 9B. The Board found no mala fide intention or wilful suppression, noting that the revised price lists and the resulting recalculation of duty had been acted upon before coercive proceedings began. On those facts, the basis for penal action was negatived and the penalty was set aside. Case-Laws Central Excise Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165731