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2011 (7) TMI 683 - AT - Central ExciseDemand - Compounded Levy Scheme of Rule 96ZQ of the Central Excise Rules, 1944 - Notification No. 42/98-C.E (N.T), dated 10.12.1998 - High Court of Punjab & Haryana is also relevant and the same is Bansal Alloys and Metals Pvt Ltd (2010 -TMI - 202136 - PUNJAB & HARYANA HIGH COURT), wherein the penal provisions of Rules 96 ZO, 96 ZP and 96ZQ were held to be ultra vires the Central Excise Act - the payment of duty by both the assessees, with or without interest, under Rule 96ZQ is a fait accompli and that none of them claims refund thereof. - Decided in favor of the assessee
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