2017 (1) TMI 1021

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..... eved and dissatisfied with the impugned judgment and order No. A/12197/2014 dated 26th November 2014 in Appeal No. E/426/2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, "the Tribunal"], the Revenue has preferred the present Tax Appeal to consider the following questions of law : [A] "Whether in the facts and circumstan .....

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..... e provisions of Rule 96ZQ 5 (i) of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944 and penalty under the provisions of Rule 96ZQ 5 (ii) of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944, in the light of the fact that the said Rules 96ZO, 96ZP and 96ZQ were omitted w.e.f 01.03.2001 and the said Section 3A was omitted w.e.f 11. .....

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..... e is concluded against the Revenue by the Hon'ble Supreme Court in the decision rendered in the case of Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr., reported in (2016) 3 SCC 643. 4. Shri Ankit Shah, learned advocate appearing on behalf of the appellant has fairly conceded that now in view of the decision of the Apex Court in the case of Shree Bhagwati Steel Rol .....

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