9911796707
TMI Blog2001 (11) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. This appeal is taken up for final decision with consent of both sides after waiver of pre-deposit. 2. I have heard both sides and find that the issue revolves round the imposition of penalty under Rule 173Q imposed on the manufacture of iron and steel products opting to pay duty under Rule 96ZP3. The penalty of Rs. 10,000/- has been imposed under Rule 173Q this case, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacturers opting to pay duty under Chapter E-XI (Rule 96ZQ) of the Central Excise Rules, penalty under Rule 173Q cannot be imposed on such optees. A penalty under Rule 173Q of Rs. 10,000/- for an amount of Rs. l,74,080/- which has since been discharged is therefore not called for. The penalty of Rs. 10,000/- is therefore required to be set aside and appeal allowed as regards penalty with con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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