https://www.taxtmi.com/caselaws?id=49824 A statutory show-cause notice under section 11A of the Central Excise Act, 1944 may be waived where the assessee voluntarily relinquishes that legal right; on the facts, the duty demand was therefore sustained and the challenge based on non-issue of notice failed. Penalty for non-maintenance of the RG-I register may be reduced where it is disproportionate to the proved contravention; here, the penalty was considered excessive and was reduced from Rs. 10,000 to Rs. 5,000. The appeal succeeded only to that limited extent. en-us Tue, 06 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49824 A statutory show-cause notice under section 11A of the Central Excise Act, 1944 may be waived where the assessee voluntarily relinquishes that legal right; on the facts, the duty demand was therefore sustained and the challenge based on non-issue of notice failed. Penalty for non-maintenance of the RG-I register may be reduced where it is disproportionate to the proved contravention; here, the penalty was considered excessive and was reduced from Rs. 10,000 to Rs. 5,000. The appeal succeeded only to that limited extent. Case-Laws Central Excise Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49824