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TMI Blog2013 (12) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... law so as to sustain the claim of penalty. - unless a specific provision of law is quoted in the show cause notice, claim of penalty is not legally maintainable. - Appellate Tribunal, after considering the bereft of particulars in show cause notice with regard to claim of penalty, has rightly rejected the claim of penalty made on the side of the Department and in view of the foregoing enunciation of both the legal and factual aspects, this Court has not found any acceptable force in the contention put forth on the side of the appellant, whereas the contention put forth on the side of the respondent is really having subsisting force and the substantial question of law raised in the present Civil Miscellaneous Appeal is not having substance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred at the instance of the Department as appellant. 4. On the side of the appellant, the following substantial question of law has been raised for consideration :- Whether penalty can be imposed or not under Rule 173Q of the Central Excise Rules, 1944 when the assessees accepted the violations mentioned in the show cause notice and paid the differential duty amount? 5. The only point which has to be analysed in the present Civil Miscellaneous Appeal is as to whether as per the demand of penalty mentioned in the show cause notice, dated 28-6-1996, the respondent is liable to pay the same. 6. The learned Counsel appearing for the appellant has contended that as per Rule 173Q of the Central Excise Rules, 1944 the respondent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on the side of the respondent, even though a lengthy show cause notice has been given by the appellant on 28-6-1996, no specific provision is mentioned which enables the Department to get penalty. But, on the other hand, it has been simply stated Rule 173Q of the Central Excise Rules, 1944 and it is not at all sufficient for coming to a conclusion that the Department has quoted opt provision of law so as to sustain the claim of penalty. 10. In the decision referred to supra, the Hon ble Apex Court has clinchingly held that unless a specific provision of law is quoted in the show cause notice, claim of penalty is not legally maintainable. 11. The Appellate Tribunal, after considering the bereft of particulars in show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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