https://www.taxtmi.com/caselaws?id=52953 Physical verification showed a shortage of raw materials, and the assessee's explanation that the fabrics were used for wrapping was rejected for lack of supporting evidence, so the duty demand was sustained. However, Rule 173Q penalty could not be imposed for the first time by the Commissioner (Appeals) when it had neither been invoked in the show cause notice nor imposed by the original authority, and the Revenue had not appealed; the penalty was therefore set aside. en-us Thu, 01 Jul 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52953 Physical verification showed a shortage of raw materials, and the assessee's explanation that the fabrics were used for wrapping was rejected for lack of supporting evidence, so the duty demand was sustained. However, Rule 173Q penalty could not be imposed for the first time by the Commissioner (Appeals) when it had neither been invoked in the show cause notice nor imposed by the original authority, and the Revenue had not appealed; the penalty was therefore set aside. Case-Laws Central Excise Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52953