https://www.taxtmi.com/caselaws?id=44986 A penalty under Rule 173Q of the Central Excise Rules, 1944 cannot be sustained where the underlying duty demand under Section 11A of the Central Excises and Salt Act, 1944 is time-barred. The duty notice had already been held barred by limitation, so the substantive demand failed and the penalty had no independent foundation. In these circumstances, the penalty order was not legally maintainable and was set aside. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 29 Dec 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44986 A penalty under Rule 173Q of the Central Excise Rules, 1944 cannot be sustained where the underlying duty demand under Section 11A of the Central Excises and Salt Act, 1944 is time-barred. The duty notice had already been held barred by limitation, so the substantive demand failed and the penalty had no independent foundation. In these circumstances, the penalty order was not legally maintainable and was set aside. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44986