https://www.taxtmi.com/caselaws?id=3279 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found inapplicable where returned finished goods were brought back under D-3 declaration, reconditioned, and cleared under Rule 173H without duty, as the facts showed no intention to remove goods without payment of duty and Rule 173H was treated as avoiding double duty. The notice was also regarded as vague because it did not specify the exact contravention, despite Rule 173Q containing multiple substantive clauses. On these grounds, the penalty was held not exigible and the revenue challenge failed. en-us Mon, 12 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3279 Penalty under Rule 173Q of the Central Excise Rules, 1944 was found inapplicable where returned finished goods were brought back under D-3 declaration, reconditioned, and cleared under Rule 173H without duty, as the facts showed no intention to remove goods without payment of duty and Rule 173H was treated as avoiding double duty. The notice was also regarded as vague because it did not specify the exact contravention, despite Rule 173Q containing multiple substantive clauses. On these grounds, the penalty was held not exigible and the revenue challenge failed. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3279