2002 (6) TMI 599 - HC - Central Excise

Summary

The High Court of Gujarat quashed the penalty imposed under Rule 96ZQ(5)(ii) of the Central Excise Rules, 1944, in a case challenging its constitutional validity. The matter was remanded to the authorities for reconsideration following a previous judgment. The remaining portions of the order were not interfered with, as the petitioners had appealed against them. The Court clarified that the judgment only pertained to the penalty issue.