1975 (10) TMI 96

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....he order of the Supdt. is bad in law because he has imposed a penalty under rule 173Q of the Central Excise Rules, 1944 without invoking the same in the show cause notice. It has also been observed that the Supdt. has not applied his own mind in arriving at his findings because he has on a very large scale depended on the order of the Assistant Collector in a similar case. The Assistant Collector ....

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....was being harassed by the departmental authorities and hence he preferred to approach this court directly without availing the statutory remedies. 3. The learned Government Pleader also stated that the departmental authorities would consider the appeal if the petitioner prefers one with an application for the condonation of the delay. As there is a change in the personnel of the departmental....