2013 (11) TMI 587

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..... rules - Ongoing through the Rule 173Q of the Central Excise Rule, 1944, it is noticed that sub-rule 1(a) and (b) pertain to imposition of penalty in respect of removal of excisable goods and not in respect of inputs on which the credit has been taken - Prima facie, the appellant has a strong case for waiver of credit – the Pre deposit waived of penalty till the disposal of the appeal – stay grante .....

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..... it was also proposed to impose a penalty under rule 57(I) read with 173Q of Central Excise Rule, 1944. Penalty on the appellants has been imposed by the original authority under sub-rule 1(a) and (b) of Rule 173Q the Commissioner (Appeals) has also confirmed the same under the same set of rules. Ongoing through the Rule 173Q of the Central Excise Rule, 1944, it is noticed that sub-rule 1(a) and ( .....

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