2011 (4) TMI 795

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....ppeal relates to the appellant s product Baygon All Insect Killer and Baygon Flying Insect Specialist falling under Chapter Sub Heading No.3808.10. The said product was cleared by the appellant by paying duty on the assessable value arrived in terms of Section 4 of Central Excise Act, 1944. As per the Revenue, the said product are mosquito repellant and as such in terms of Notification No.13/2002-....

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....tion of classification and Section 11AC is not invocable. However, the violation of the rules has been upheld, inasmuch as the correct duty was not arrived at and paid, thus calling for penalty under Rule 173Q(1) (erstwhile). As such, the Tribunal has set aside the penalty under Section 11AC but imposed penalty under Rule 173Q(1).   3. Shri J.S. Negi, learned SDR appearing for the Revenue su....