2011 (2) TMI 762

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..... e 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. - E/3487/02 - - - Dated:- 2-2-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Appellant : Shri D.K. Trivedi, Adv. Respondent : Shri I. Ahmad, SDR Per: Mr .....

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..... e High Court for deciding the question of vires to the above Rule. 3. As the only issue involved in the present appeal is the penalty imposed under Rule 96ZO (5), we 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 .....

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