2009 (4) TMI 196

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the show cause notice the relevant provision under which the penalty was sought to be imposed. The show cause notice does not indicate the relevant clause to Rule 173Q of the Central Excise Rules, 1944 based on which penalty was sought to be imposed. In the light of that the order of the Tribunal to that extent is upheld.
F.I. Rebello and J.H. Bhatia, JJ. [Order]. - P.C. : Both the A.O. as we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tted that considering the said Judgment, no purpose would be served in remanding the matter back on that point. 4. We have heard the learned Counsel. Insofar as the present Appeal is concerned, we are of the opinion that the submission made on behalf of the respondents is correct. No penalty could have been imposed without specifying in the show cause notice the relevant provision under which the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X