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2015 (10) TMI 658 - GUJARAT HIGH COURTCompounded levy scheme – 50% duty not paid by 15th of the month - Held that:- Questions are no longer res integra as the Division Bench of this Court in Krishna Processing v. Union of India, [2012 (11) TMI 954 - GUJARAT HIGH COURT] has held that Rule 96ZQ(5)(ii) was invalid. Since the Rule has been held to be invalid by a Division Bench, therefore, under this provision, penalty cannot be levied against the assessee - Decided in favour of assessee.
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