https://www.taxtmi.com/caselaws?id=53439 Penalty under Rule 173Q(1) of the Central Excise Rules, 1944 was held sustainable where excisable goods were removed without duty payment and finished goods were left unaccounted in factory records; prior payment of duty before the show cause notice did not by itself bar the penalty, though the quantum was reduced. Penalty under Rule 209A was also sustained against the director because his statement showed knowledge of the unauthorised removals and sufficient material for abetment of the contravention; this penalty too was reduced in amount. The duty demand was left undisturbed, and the ruling affirms that such Rule-based penalties can apply independently of later duty payment. en-us Fri, 10 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53439 Penalty under Rule 173Q(1) of the Central Excise Rules, 1944 was held sustainable where excisable goods were removed without duty payment and finished goods were left unaccounted in factory records; prior payment of duty before the show cause notice did not by itself bar the penalty, though the quantum was reduced. Penalty under Rule 209A was also sustained against the director because his statement showed knowledge of the unauthorised removals and sufficient material for abetment of the contravention; this penalty too was reduced in amount. The duty demand was left undisturbed, and the ruling affirms that such Rule-based penalties can apply independently of later duty payment. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53439