https://www.taxtmi.com/caselaws?id=50858 Penalty under Rule 173Q and interest under Sections 11AC and 11AB of the Central Excise Act cannot be sustained unless duty liability has first been determined under Section 11A. Where no adjudication proceedings or order fixing duty under Section 11A exist, the statutory basis for penalty and interest is absent, and such recovery measures fail. The commentary also notes that Rule 173Q cannot be invoked without proceedings founded on a charge of duty evasion. On that footing, the impugned order was unsustainable and the assessee was entitled to relief. en-us Tue, 04 Sep 2001 00:00:00 +0530 Tue, 14 May 2019 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50858 Penalty under Rule 173Q and interest under Sections 11AC and 11AB of the Central Excise Act cannot be sustained unless duty liability has first been determined under Section 11A. Where no adjudication proceedings or order fixing duty under Section 11A exist, the statutory basis for penalty and interest is absent, and such recovery measures fail. The commentary also notes that Rule 173Q cannot be invoked without proceedings founded on a charge of duty evasion. On that footing, the impugned order was unsustainable and the assessee was entitled to relief. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50858