1999 (3) TMI 428

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.... Shri V.K. Suman, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  There are two questions involved in this appeal. The first is the liability to duty on the unmanufactured tobacco found by the Collector to have been removed by the appellant from his warehouse without payment of duty. The second is liability to penalty for the various acts relating to receipt and r....

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....is decision by saying that sub-rule (5) of Rule 9A has been amended from 1-5-1985. By this amendment the duty payable is the duty prevailing on the date of issue of the notice or the date on which the duty is paid, whichever is earlier. Therefore, we conclude that the rate of duty on the date of issue of notice would apply and that the goods in question were liable to the duty prevailing on that d....

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....th a situation in which penalty was demanded on the ground that duly payable had not been paid. The notice to show cause proposed imposition of penalty under Rule 9(2) read with Rule 173Q. Therefore, the Supreme Court said, the question of penalty would only arise when the Department is able to sustain the demand for duty. The position is different here; penalty has not been proposed or imposed, o....