2004 (1) TMI 99

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..... ant Commissioner of Central Excise Customs, Division-I, Surat in so far as the respondents have imposed penalty under Rule 96ZQ (5)(ii) of the erstwhile Rules. 2. When this petition has reached final hearing, the learned Counsel for the parties state that Special Civil Application No. 164 of 2002 and some cognate matters have already been heard and decided by this Court on 7th March, 2002 [20 .....

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..... and followed the decision of the Apex Court in Hindustan Steel Ltd. v. The State of Orissa, reported in 1978 (2) E.L.T. (J159) (S.C.) = AIR 1970 S.C. 253, that penalty cannot be imposed merely on account of failure to comply with the procedural provision and this Court referred to the principles laid down by the Apex Court in paragraph 7 of the said decision. 3. We have heard the learned Counsel .....

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