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2017 (4) TMI 641 - CESTAT AHMEDABADPenalty u/r 96ZQ of erstwhile CER, 1944 - short payment of duty - demands were confirmed with interest, but no penalty was imposed on the Respondent by the Adjudicating Authority - Held that: - the issue of levy of penalty u/r 96ZQ of erstwhile CER, 1944 is no more res integra. The Hon'ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills Vs CCE [2015 (11) TMI 1172 - SUPREME COURT], has held that the interest and penalty provisions under the Rules 96ZO, ZP, and ZQ of the CER, 1994 are invalid - appeal rejected - decided against Revenue.
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