2016 (8) TMI 1247

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..... the Respondent. ORDER [Order per : Rajesh Bindal, J.]. - The assessee is in appeal against the common order No. 457/2009-EX(DB), dated 3-7-2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') in Excise Appeal No. 6067 of 2004. 2. The appeal was admitted on 17-5-2010 for consideration of the following substantial question of law :- "Whe .....

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..... d the appellant liable to pay Excise Duty of  Rs. 6,43,050/- along with interest under Rule 96ZP(3)(i) of the Central Excise Rules, 1944 (for short 'the Rules') and equal amount of penalty was also levied under Rule 96ZP(3)(ii) of the Rules. 4. Vide another order dated 14-9-2014 (Annexure A-2) for alleged default in payment of duty from October, 1998 to March, 1999, the Adjudicating Aut .....

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..... in Shree Bhagwati Steel Rolling Mills v. Commr. of Central Excise, 2015 (326) E.L.T. 209 (S.C.), wherein, Hon'ble the Supreme Court had declared the provisions pertaining to interest and penalty as contained in Rules 96ZO, 96ZP and 96ZQ of the Rules, as invalid. 8. The submission is that once the provisions, under which the interest and penalty were levied against the appellant, have been s .....

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