https://www.taxtmi.com/caselaws?id=346936 Redemption fine and penalty for non-maintenance of the RG-1 register were held unsustainable where the goods were found eligible for SSI exemption and no duty was payable. The adjudicating authority had not alleged any contravention under section 11AC, so Rule 173Q of the Central Excise Rules, 1944 could not be invoked on those facts. Reliance on shortage cases was distinguishable because this dispute did not concern duty liability on unaccounted goods. The fine and penalty were therefore set aside in favour of the assessee. en-us Mon, 16 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346936 Redemption fine and penalty for non-maintenance of the RG-1 register were held unsustainable where the goods were found eligible for SSI exemption and no duty was payable. The adjudicating authority had not alleged any contravention under section 11AC, so Rule 173Q of the Central Excise Rules, 1944 could not be invoked on those facts. Reliance on shortage cases was distinguishable because this dispute did not concern duty liability on unaccounted goods. The fine and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346936