https://www.taxtmi.com/caselaws?id=369357 A Revenue appeal below the monetary threshold in the litigation policy was held not maintainable, so the appeal failed on maintainability. A penalty under Rule 173Q(1)(a) of the Central Excise Rules, 1944 could not survive once the underlying excise duty demand had been set aside by the Commissioner (Appeals), applying the Larger Bench view that a penalty linked to a dropped demand is unsustainable. The assessee therefore obtained relief against the penalty, and the matter was partially allowed in the assessee's favour. en-us Mon, 08 Oct 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369357 A Revenue appeal below the monetary threshold in the litigation policy was held not maintainable, so the appeal failed on maintainability. A penalty under Rule 173Q(1)(a) of the Central Excise Rules, 1944 could not survive once the underlying excise duty demand had been set aside by the Commissioner (Appeals), applying the Larger Bench view that a penalty linked to a dropped demand is unsustainable. The assessee therefore obtained relief against the penalty, and the matter was partially allowed in the assessee's favour. Case-Laws Central Excise Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369357