https://www.taxtmi.com/caselaws?id=40446 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where contravention with intent to evade duty was not established. The text notes that the alleged misconduct, if any, was more appropriately covered by Rule 226, which itself prescribed the punitive consequence for that contravention. In the absence of the necessary legal foundation for invoking Rule 173Q, the demand and penalty were held unsustainable, and the revision application was allowed. en-us Sat, 23 Apr 1977 00:00:00 +0530 Thu, 25 Dec 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40446 Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where contravention with intent to evade duty was not established. The text notes that the alleged misconduct, if any, was more appropriately covered by Rule 226, which itself prescribed the punitive consequence for that contravention. In the absence of the necessary legal foundation for invoking Rule 173Q, the demand and penalty were held unsustainable, and the revision application was allowed. Case-Laws Central Excise Sat, 23 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40446