https://www.taxtmi.com/caselaws?id=51966 Penalty under Rule 173Q of the Central Excise Rules was held not sustainable where the duty had already been debited before issuance of the show cause notice. The Tribunal applied settled precedent to the facts and treated prior payment of duty, made soon after the lapse was pointed out, as removing the basis for penal action. On that footing, the penalty was set aside. en-us Fri, 04 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51966 Penalty under Rule 173Q of the Central Excise Rules was held not sustainable where the duty had already been debited before issuance of the show cause notice. The Tribunal applied settled precedent to the facts and treated prior payment of duty, made soon after the lapse was pointed out, as removing the basis for penal action. On that footing, the penalty was set aside. Case-Laws Central Excise Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51966