2017 (8) TMI 994

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..... e 173Q of the CER, 1944 cannot be invoked in the facts of the case. In that circumstances, I hold that the redemption fine and penalty are not imposable on the appellant - Appeal allowed - decided in favor of the assessee. - E/1629/2006 - Final Order No. A/60095/2017-SM(BR) - Dated:- 16-1-2017 - Shri Ashok Jindal, Member (J) Shri Naveen Bindal, Counsel, for the Appellant. Shri V. Gupt .....

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..... provisions of Rule 173Q of erstwhile Rules. 3. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that maintenance of RG-I register is statutory requirement and admittedly, the appellant was not maintaining their RG-1 register. Therefore, in light of the case M/s. Jayaswals Neco Ltd. reported in 2004 (165) E.L.T. 570 (Tri.-Mum.) redemption fine and penalty were .....

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..... f the Act. In that circumstances, the provisions of Rule 173Q of the CER, 1944 cannot be invoked in the facts of the case. In that circumstances, I hold that the redemption fine and penalty are not imposable on the appellant. In these terms, the impugned order qua imposing redemption fine and penalty on the appellant are set aside. 6. In result, the appeal is allowed with consequential relief, .....

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