2016 (10) TMI 826

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. - WP No. 111 of 2007 - - - Dated:- 4-10-2016 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the petitioners are entitled to move the Tribunal. The petitioners need to do so, so far as the duty imposition is concerned. The Central Excise Authorities are represented. Shree Bhagwati Steel Rolling Mills (supra) has struck down Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944. The claim of the Central Excise Authorities for interest and penalty are on the basis of such rules. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X