2010 (2) TMI 1268

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....cise Act, 1944, challenging the order dated 16-7-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. It has raised the fallowing substantial question of law in this appeal :- "Whether in the absence of specific provisions in the statute i.e. in Rule 173Q(1)(bbb) for penalty which is inserted on a later date and there were generalized entries in Rule 173Q(i)bb & (d) to ....