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2010 (12) TMI 1141 - AT - Central ExciseValuation - capacity based production - penalty - Held that: - The writ petition of the assessees are allowed and impugned provisions in Rules 96(ZO), (ZP) and (ZQ) permitting minimum penalty for delay in payment, without any discretion and without having regard to extent and circumstances for delay are held to be ultra vires the Act and the Constitution
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