2004 (7) TMI 449

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....Order / Decisions)<br>Dated:- 15-7-2004<br> E/908/2004 - A/737/2004-WZB/C-IV<br>Central Excise<br>Shri K.D. Mankar, J. REPRESENTED BY : Shri K.I. Vyas, Advocate, for the Appellant. Shri Arun Cho....

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....enalty under Rule 173Q(1), which was invoked in the show cause notice, but was not applied by the adjudicating authority. Invocation of Rule 173Q(1) by Commissioner (Appeals) for sustaining penalty wa....