2016 (10) TMI 826 - HC - Central Excise

Imposition of duty, interest and penalty - Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 - reliance placed on the decision of M/s. Shree Bhagwati Steel Rolling Mills Versus Commissioner of Central Excise & Another 2015 (11) TMI 1172 - SUPREME COURT where it was held that the provisions of Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 were struck down. - The claim of the Central Excise Authorities for interest and penalty are on the basis of such rules. Consequent to such rules being struck down, the claim on account of interest and penalty are not sustainable - petition disposed off.

Summary

The petitioner challenged duty, interest, and penalty imposed by Excise Authorities. Rules 96ZO, 96ZP, and 96ZQ of Central Excise Rules, 1944 were struck down. Claims for interest and penalty not sustainable. Petitioners can move Tribunal for duty imposition. Case disposed of, no costs awarded.