https://www.taxtmi.com/caselaws?id=352050 Penalty under Rule 173Q of the Central Excise Rules, 1944 was treated as unsustainable because the show cause notice did not allege collusion, suppression of facts, wilful misstatement, or fraud. The analysis applied the statutory preconditions linked to Section 11AC of the Central Excise Act, 1944 and found that, in the absence of those essential allegations, the notice did not establish the basis needed to support the penalty. On that footing, the impugned appellate order was set aside and the penalty was not imposable. en-us Tue, 24 Oct 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352050 Penalty under Rule 173Q of the Central Excise Rules, 1944 was treated as unsustainable because the show cause notice did not allege collusion, suppression of facts, wilful misstatement, or fraud. The analysis applied the statutory preconditions linked to Section 11AC of the Central Excise Act, 1944 and found that, in the absence of those essential allegations, the notice did not establish the basis needed to support the penalty. On that footing, the impugned appellate order was set aside and the penalty was not imposable. Case-Laws Central Excise Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352050