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TMI Blog2012 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Gujarat in the case of Krishna Processors [2012 (11) TMI 954 - GUJARAT HIGH COURT] Rule 96ZQ(5)(ii) is ultra-virus and, therefore, no penalty can be imposed for default in payment. Therefore, penalties imposed on the Appellant for default during the period from May, 1999 to July, 1999 cannot be sustained and have to be set aside. Hence the impugned order is set aside resulting in settin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulminated in upholding the allegation in the show-cause notice that Appellant was in default during the period and imposition of penalty for default. 2. While proceedings were continuing for recovery of penalty, the Appellant had filed refund claim separately in view of the fact that while calculating duty as per annual capacity, the department had included the length of the gallery also which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 (280) E.L.T. 186 (Guj.)] Rule 96ZQ(5)(ii) is ultra-virus and, therefore, no penalty can be imposed for default in payment. Therefore, penalties imposed on the Appellant for default during the period from May, 1999 to July, 1999 cannot be sustained and have to be set aside. Hence the impugned order is set aside resulting in setting aside the penalty imposed. As regards second appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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