https://www.taxtmi.com/caselaws?id=51696 Where polyethylene films were treated as exempt from duty under Notification No. 208/84 issued under Section 11C, the basis for alleging duty evasion disappeared. On that footing, confiscation and penalty under Rule 173Q could not be sustained because no independent reason was recorded to justify either consequence once duty was held not payable. The confiscation and penalty were therefore set aside in favour of the assessee. en-us Fri, 08 Mar 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51696 Where polyethylene films were treated as exempt from duty under Notification No. 208/84 issued under Section 11C, the basis for alleging duty evasion disappeared. On that footing, confiscation and penalty under Rule 173Q could not be sustained because no independent reason was recorded to justify either consequence once duty was held not payable. The confiscation and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51696