https://www.taxtmi.com/caselaws?id=363099 Where goods were cleared without payment of duty, the commentary notes that penalty under Section 11AC of the Central Excise Act was treated as justified on the admitted non-payment, while a separate penalty under Rule 173Q of the erstwhile Central Excise Rules was held unwarranted on the same facts. It also records that the adjudicating authority had accepted exemption for the balance quantity, which weighed against sustaining the additional Rule 173Q penalty. The limited result described is deletion of the Rule 173Q penalty, with the Section 11AC penalty maintained. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363099 Where goods were cleared without payment of duty, the commentary notes that penalty under Section 11AC of the Central Excise Act was treated as justified on the admitted non-payment, while a separate penalty under Rule 173Q of the erstwhile Central Excise Rules was held unwarranted on the same facts. It also records that the adjudicating authority had accepted exemption for the balance quantity, which weighed against sustaining the additional Rule 173Q penalty. The limited result described is deletion of the Rule 173Q penalty, with the Section 11AC penalty maintained. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363099