2005 (11) TMI 397

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..... - Ld. Commissioner (Appeals) imposed a penalty of Rs. 1,33,500/- on the assessee under Rule 173Q of the Central Excise Rules, 1944. The penal provision invoked by the Department in the relevant show-cause notice was Rule 173 GG. Ld. Commissioner (Appeals) found that, during the period of dispute, this Rule was not in the statute book and accordingly, she held that imposition of penalty under t....