https://www.taxtmi.com/caselaws?id=48468 A penalty imposed under Section 11AC could not stand because that provision was inapplicable to the relevant period. However, where the original proceedings also disclosed a proposed penalty under Rule 173Q, the appellate authority could cancel the invalid penalty and remit the matter for fresh consideration under that rule. The Tribunal should not have finally exonerated the respondent without allowing adjudication on the alternative penalty basis. The matter was therefore remanded for notice and hearing before reconsideration of penalty under Rule 173Q. en-us Thu, 17 Jan 2008 00:00:00 +0530 Wed, 04 Aug 2010 16:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48468 A penalty imposed under Section 11AC could not stand because that provision was inapplicable to the relevant period. However, where the original proceedings also disclosed a proposed penalty under Rule 173Q, the appellate authority could cancel the invalid penalty and remit the matter for fresh consideration under that rule. The Tribunal should not have finally exonerated the respondent without allowing adjudication on the alternative penalty basis. The matter was therefore remanded for notice and hearing before reconsideration of penalty under Rule 173Q. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48468