2011 (2) TMI 762 - AT - Central Excise

Penalty imposed under Rule 96ZO - The vires of Rule 96ZO are pending before the High Court of Gujarat - Therefore, set aside the impugned order and remand the matter to Original Adjudicating Authority to decide upon the question of imposition of penalty and quantum thereof, after declaration of law by the Hon ble High Court on the challenge to vires of Rule 96ZO(5) - It is clear that respondents would be at liberty to raise other issues if any before the adjudicating authorities - The appeal is allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Ahmedabad remanded the case regarding the imposition of penalty under Rule 96ZO to the Original Adjudicating Authority for decision after the High Court's declaration on the vires of the rule. The appeal was allowed for remand.