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2015 (10) TMI 852 - HC - Central ExciseDetermination of annual capacity - duty liability under Rule 96ZP(3) - Held that:- Court in Bansal Alloys & Metals Pvt. Ltd's case (2010 (11) TMI 83 - PUNJAB & HARYANA HIGH COURT) while deciding the question of vires of Rules 96ZO(3), 96ZP and 96ZQ of the Rules held the said provisions to the extent of providing for mandatory minimum penalty without mens rea and without any element of discretion as excessive and unreasonable restriction on fundamental rights being arbitrary and were accordingly declared to be ultra vires the Act and the Constitution. - no substantial question of law arises in this appeal - Decided against assessee.
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