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TMI Blog2020 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... lls -Vs- Commissioner of Central Excise [2015 (11) TMI 1172 - SUPREME COURT] , as the Rule levying such interest itself has been struck down by the Honourable Supreme Court for the reason that there is no substantive provision for levy of such interest in the main charging provision under Section 3A of the Act. The impugned communication / order of the Superintendent of Central Excise dated 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No.47/2003 dated 07.07.2003 amounting to ₹ 3,14,256/- besides the penalty of ₹ 1,55,000/-. 2. Learned counsel for the petitioner submitted that the petitioner Assessee has already deposited the aforesaid amount of duty and penalty with the respondent department and the only dispute in the present writ petition is against the levy of the interest by the respondent departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZQ cannot do so and therefore, on this ground the appellant in Shree Bhagwati Steel Rolling Mills has to succeed. On this ground alone, therefore the impugned judgment is set aside. ...... ........ 44. Conclusion : We have declared in this judgment that the interest and penalty provisions under the Rules 96ZO, ZP and ZQ of the Central Excise Rules, 1994 are invalid for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rable Supreme Court, as the Rule levying such interest itself has been struck down by the Honourable Supreme Court for the reason that there is no substantive provision for levy of such interest in the main charging provision under Section 3A of the Act. 5. Accordingly, the present writ petition is allowed and the impugned communication / order of the Superintendent of Central Excise dated 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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