https://www.taxtmi.com/caselaws?id=48412 A penalty under Central Excise law cannot be sustained where the show cause notice fails to specify the relevant clause of Rule 173Q on which penalty is proposed; the assessee succeeded on that issue. The demand of duty under Section 11A and the levy of interest under Section 11AB were found to require fresh consideration, and those matters were remanded to the Tribunal for de novo adjudication, with the contention on the non-applicability of Section 11AB left open for determination. en-us Thu, 16 Apr 2009 00:00:00 +0530 Thu, 27 Jul 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48412 A penalty under Central Excise law cannot be sustained where the show cause notice fails to specify the relevant clause of Rule 173Q on which penalty is proposed; the assessee succeeded on that issue. The demand of duty under Section 11A and the levy of interest under Section 11AB were found to require fresh consideration, and those matters were remanded to the Tribunal for de novo adjudication, with the contention on the non-applicability of Section 11AB left open for determination. Case-Laws Central Excise Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48412