TMI Blog2004 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-2004 X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show cause notice, but was not applied by the adjudicating authority. Invocation of Rule 173Q(1) by Commissioner (Appeals) for sustaining penalty was totally illegal. 4. Hence the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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