2005 (10) TMI 361

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..... . [Order per : S.S. Sekhon, Member (T)]. Revenue is in appeal, aggrieved by the order of the Commissioner of Central Excise (Appeals) upholding the confirmation of the amount of duty by lower authorities but setting aside the imposition of penalty of Rs. 35,000/- on the assessee. 2. The grounds, taken up by Revenue, are that the Apex Court in the case of Z.B. Nagarkar v. Union of India .....

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..... Central Excise (Appeals), as it appears from the order impugned, as regards penalty held that the appellant had removed the goods, after following the proper Central Excise procedure and on payment of duty and there was no mala fide to evade payment of duty. Hence penalty imposed under Rule 173Q of the Central Excise Rules, 1944 was not maintainable. Since the penalty imposed under Rule 173Q itse .....

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