https://www.taxtmi.com/caselaws?id=353515 Penalty under Rule 173Q could not be sustained for the pre-28.09.1996 period because the show-cause notice did not specify the relevant sub-clause, so the penal provision was not clearly invoked. Penalty under Section 11AC was sustained for the period from 28.09.1996 onwards, as the order applied the penalty period-wise, and the assessee was held entitled to the statutory option of reduced penalty. Confiscation of the seized electric poles and the redemption fine were also found unjustified because the goods tallied with internal records and the assessee had already sought registration. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353515 Penalty under Rule 173Q could not be sustained for the pre-28.09.1996 period because the show-cause notice did not specify the relevant sub-clause, so the penal provision was not clearly invoked. Penalty under Section 11AC was sustained for the period from 28.09.1996 onwards, as the order applied the penalty period-wise, and the assessee was held entitled to the statutory option of reduced penalty. Confiscation of the seized electric poles and the redemption fine were also found unjustified because the goods tallied with internal records and the assessee had already sought registration. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353515