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TMI Blog2017 (12) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... k down - Held that: - In the case of Shree Bhagwati Steel Rolling Mills [2015 (11) TMI 1172 - SUPREME COURT], the Apex Court has held that Rule 96ZQ is invalid - the order imposing penalty in exercise of powers under Rule 96ZQ of the said Rules cannot be sustained - penalty set aside - appeal allowed - decided in favor of appellant. - WRIT PETITION NO. 4344 OF 2010 - - - Dated:- 21-11-2017 - A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner before the Customs, Excise and Service Tax Appellate Tribunal (for short Appellate Tribunal ) by filing an appeal. The said appeal was disposed of by order dated 22nd November 2002. The matter was carried by the Revenue before this Court. The appeals preferred by the Revenue were allowed by order dated 14th July 2009 . The Division Bench of this Court restored the order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is the proprietor of M/s.Visen Fabrics. 4. Our attention is invited to the decision of the Apex Court in the case of Shree Bhagwati Steel Rolling Mills v. Commr. of Central Excise 2015 (326) ELT 209 (SC). In paragraph 44, the Apex Court held that the interest and penalty provisions under Rules 96ZO, 96ZP and 96ZQ of the said Rules are invalid. 5. In view of the pronouncement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g penalty in exercise of powers under Rule 96ZQ of the said Rules cannot be sustained. 7. Accordingly, the order imposing penalty will have to be quashed and set aside. As far as order dated 14th July 2009 passed by the Division Bench of this Court is concerned, the same proceeds on the basis that Rule 96ZQ is mandatory in nature. Therefore, in view of subsequent decision of the Apex Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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