2004 (7) TMI 449

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..... 8/2004 - A/737/2004-WZB/C-IV - Dated:- 15-7-2004 - Shri K.D. Mankar, J. REPRESENTED BY : Shri K.I. Vyas, Advocate, for the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order]. .....

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..... how 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 appeal is allowed a .....

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