https://www.taxtmi.com/caselaws?id=31954 Penalty under Rule 173Q was held unsustainable because the assessee's non-dutiability view was bona fide and had support from earlier orders on the same product, so the penalty was deleted. Interest was held not chargeable where the duty had been paid within three months of receipt of the adjudication order, so no interest was payable. The demand of basic excise duty on dipped tyre cord fabric was not finally sustained because no finding had been recorded on the assessee's plea that reversed input credit exceeded the duty demanded; that issue was remanded for a specific factual determination. en-us Wed, 11 Jun 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31954 Penalty under Rule 173Q was held unsustainable because the assessee's non-dutiability view was bona fide and had support from earlier orders on the same product, so the penalty was deleted. Interest was held not chargeable where the duty had been paid within three months of receipt of the adjudication order, so no interest was payable. The demand of basic excise duty on dipped tyre cord fabric was not finally sustained because no finding had been recorded on the assessee's plea that reversed input credit exceeded the duty demanded; that issue was remanded for a specific factual determination. Case-Laws Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31954