https://www.taxtmi.com/caselaws?id=50165 Penalty under Rule 173Q could not be sustained once the duty demand had been dropped by the adjudicating authority. The settled principle applied was that, in the absence of any surviving duty liability, the connected penalty had no independent basis and could not survive. The penalty was therefore set aside, and the appeal was allowed with consequential relief to the appellant. en-us Thu, 29 Jun 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50165 Penalty under Rule 173Q could not be sustained once the duty demand had been dropped by the adjudicating authority. The settled principle applied was that, in the absence of any surviving duty liability, the connected penalty had no independent basis and could not survive. The penalty was therefore set aside, and the appeal was allowed with consequential relief to the appellant. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50165