2002 (4) TMI 72

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....enue has filed this petition under Section 35H(1) of the Central Excise Act, 1944, praying that the Tribunal be directed to refer the following question for the opinion of this Court :- "Whether the Tribunal was correct in vacating the demand for penalty equal to duty under Section 11AC of the Central Excise Act, 1944 (the Act in short) holding that Section 11AC of the Act came into Statute Boo....

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....ty of 100% under Section 11AC of the Act, was passed on March 31, 1999. Aggrieved by the order, the respondent filed an appeal. It was accepted by the Commissioner vide order dated February 13, 2000. The Revenue challenged the order before the Tribunal. The appeal having been dismissed vide order dated September 13, 2000, the Revenue has filed the present petition. 3.The solitary contention rai....

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....Shahi contends that the Tribunal should have permitted the Authority to proceed under Rule 173Q of the Rules. 6.No such contention is shown to have been raised before the Tribunal. Even the question as framed by the Revenue does not refer to the provision of Rule 173Q. Thus, it cannot be said that Rule 173Q can now be invoked by the Revenue. The question as framed by the Revenue is admittedly c....