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TMI Blog2018 (9) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... mpose penalty under Rule 173Q of the erstwhile Central Excise Rules, 1944, the goods are required to be held liable for confiscation. Admittedly, in the case, the goods were not held liable for confiscation - in the light of the decision of this Tribunal in the case of Shri Mahavir Wire Industries Vs. Commissioner of C. Ex., Indore [2015 (10) TMI 2549 - CESTAT NEW DELHI], the penalty is not imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lon chips has been used captively for manufacture of nylon filament yarn, therefore, the appellant was required to pay duty at time of manufacturing of Nylon Chips. During the course of audit, it came to know that the appellant is required to pay duty on the captively manufactured goods, which has been used for manufacturing of exempted goods, therefore, the show cause notice was issued to demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y attention to the show cause notice, wherein, there is no proposal for confiscation of the goods, therefore, it is his prayer that as provision of Rule 173Q of the rules are applicable if goods are liable for confiscation. As the goods were not liable for confiscation, in that circumstances, no penalty is impossable under Rule 173Q of Central Excise Rules, 1944. Therefore, penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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