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2016 (4) TMI 104 - CESTAT MUMBAIPenalty under the provisions of Rule 96ZQ(5)(ii) of Central Excise Rules, 1944 - non payment of Central Excise duty as determined under annual capacity of production - Held that:- We find that the issue is no more res integra as Hon’ble High Court of Gujarat in the case of Krishna Processors vs. Union of India 2012 (2012 (11) TMI 954 - GUJARAT HIGH COURT ) struck down the provisions of Rule 96ZQ as ultra vires. Hon’ble High Court of Bombay in the case of Commissioner of Central Excise vs. Valson Dyeing Bleaching & Printing Works (2010 (9) TMI 338 - BOMBAY HIGH COURT ) has also held that once a particular rule is struck down as ultra vires nothing survives. Finally, Hon’ble Supreme Court in the case of Commissioner of Central Excise vs. Angadpal Industrial Pvt. Ltd. [2015 (10) TMI 1844 - SUPREME COURT ] has clearly held that vires of Rule 96ZQ was contested and if upheld nothing survives in the matter. - Decided against revenue
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