https://www.taxtmi.com/caselaws?id=50939 A composite penalty imposed jointly under Rule 173Q of the Central Excise Rules and Section 11AC of the Central Excise Act was held unsustainable because no apportionment was shown between the two provisions. The duty liability was not in dispute, and interest under Section 11AB was affirmed for the relevant period until payment of duty. The penalty was therefore set aside, while the duty demand and interest liability were upheld. en-us Mon, 26 Nov 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50939 A composite penalty imposed jointly under Rule 173Q of the Central Excise Rules and Section 11AC of the Central Excise Act was held unsustainable because no apportionment was shown between the two provisions. The duty liability was not in dispute, and interest under Section 11AB was affirmed for the relevant period until payment of duty. The penalty was therefore set aside, while the duty demand and interest liability were upheld. Case-Laws Central Excise Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50939