TMI Blog2016 (8) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Shree Bhagwati Steel Rolling Mills’s case [2015 (11) TMI 1172 - SUPREME COURT], wherein, the provisions of Rules 96ZO, 96ZP and 96ZQ of the Rules have been held to be ultra vires with reference to levy of interest and penalty only, in our view, interest and penalty levied on the appellant under the aforesaid provisions, cannot be sustained - appeal allowed - decided in favor of appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultra vires? 3. Brief facts, as mentioned in the memo of appeal are that the appellant is manufacturer of M.S. Bars, Shape and Section falling in sub-headings 7214.90-7216.10 of the Schedule to the Central Excise Tariff Act. The appellant opted to pay duty under the compounded levy scheme in terms of Section 3A of the Central Excise Act, 1944 (for short the Act ), which was added w.e.f. 14-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the aforesaid orders, the appellant preferred appeals before the Commissioner (Appeals), Customs Central Excise. The Appellate Authority vide order dated 14-10-2004 (Annexure A-3) set aside the levy of interest and penalty on the appellant. 6. Aggrieved against the order passed by the First Appellate Authority, the Department preferred single appeal before the Tribunal, which was allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, submitted that as there was default by the appellant in payment of duty, liberty be given to initiate fresh proceedings against it to levy interest and penalty. 10. After hearing learned counsel for the parties and considering the judgment of Hon ble the Supreme Court in Shree Bhagwati Steel Rolling Mills s case (supra), wherein, the provisions of Rules 96ZO, 96ZP and 96ZQ of the Rules have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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