https://www.taxtmi.com/caselaws?id=366819 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires that the goods be liable to confiscation; where the show cause notice did not propose confiscation and the goods were not held liable to confiscation, the statutory precondition for penalty was absent. The penalty was therefore not sustainable and was set aside in favour of the assessee. en-us Fri, 03 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366819 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires that the goods be liable to confiscation; where the show cause notice did not propose confiscation and the goods were not held liable to confiscation, the statutory precondition for penalty was absent. The penalty was therefore not sustainable and was set aside in favour of the assessee. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366819