1992 (10) TMI 169

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..... This is an appeal directed against the order-in-appeal bearing No. R-276/AUR/90 dated 29-11-1990. 2. The appellants are manufacturers of welding electrodes. They are eligible for exemption in respect of flux materials prepared by them at the intermediate stage for utilisation in the manufacture of welding electrodes. There is no dispute on this. The only allegation is that they have not fil .....

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..... r Rule 173Q is legally permissible, because under Rule 173Q, penalty can be imposed, only where any violation of the Rule is with an intention to evading duty. When the admitted position is that there is no revenue evasion in this case, non-declaration of the flux materials in the classification list is only to be construed as a technical omission, and penalty under Rule 173Q cannot be sustained. .....

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