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2011 (6) TMI 41 - AT - Central ExcisePenalty - Delayed payment of duty - Rule 96ZQ(5)(ii)- The issue of imposition of penalty under Rule 96ZQ(5)(ii) is dependent upon the outcome of a writ petition pending before various High Courts on the vires of the said rule in question - Accordingly set aside the impugned order in so far as the same relates to penalty and remand the matter to original adjudicating authority for de-novo proceedings, after taking note of outcome of Hon'ble High Court of Gujarat decision involving the issue of vires of Rule 96ZQ(5).
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