Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (8) TMI 245 - AT - Central ExciseExtract: .......habad High Court. Following the ratio of the decision of the Supreme Court we hold that sub-rule (5) of Rule 96ZQ lays down only the maximum amount of penalty which can be levied, if an assessee fails to pay the amount of duty by the date specified in sub-rule (3) of Rule 96ZQ. Accordingly we find no merit in the present appeals which are rejected.
|