1997 (4) TMI 217

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....Respondents. [Order per : G.R. Sharma, Member (T)]. - Shri Kulvinder Singh, ld. Counsel arguing the appeal submits that a very short point required determination in this appeal. He submits that in the Show Cause Notice there was no stipulation for imposition of penalty or mention of contravention of the Rule requiring imposition of penalty. He, therefore, submits that the lower authorities have....

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.... sides. We have seen the Show Cause Notice and perused it. We find that there is no stipulation for imposition of penalty. In the Show Cause Notice only Rule 57E has been quoted. This rule deals with recovery of money credit wrongly taken etc. and does not stipulate imposition of penalty. There is no other rule quoted in the Show Cause Notice providing for imposition of penalty. We have also perus....