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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 ..... dent. JUDGMENT This Civil Miscellaneous Appeal has been directed against the Final Order No. 1766 of 2009, dated 13-11-2009 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The respondent herein has used to sell 'V' belts through depots and for the period from 1-6-1991 to 31-12-1995, the appellant has issued a show cause notice, dated 28-6-1996 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, the present Civil Miscellaneous Appeal has been preferred 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal is liable to be set aside. 7. In order to controvert the contention put forth on the side of the appellant, the learned counsel appearing for the respondent has contended that the Appellate Tribunal has clearly pointed out to the effect that show cause notice does not contain any specific provision with regard to claim of penalty and further Rule 173Q of the Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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