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2015 (12) TMI 736 - HC - Central ExciseCompounded levy scheme - Penalty under Rule 96ZO - violation of the provisions of erstwhile Rule 96ZO of the Central Excise Rules, 1944 - Held that:- Issue raised in this appeal stands concluded by the decision of this Court in [M/s Jai Bharat Maruti Ltd. v. Commissioner of Central Excise Delhi-III, Vanijya Nikunj, Udyog Vihar, Phase-Gurgaon (Haryana)] [2013 (10) TMI 355 - PUNJAB & HARYANA HIGH COURT] [Commissioner of Central Excise, Chandigarh-II v. M/s Pee Iron & Steel Co. (P) Ltd., Derabassi] [2014 (6) TMI 197 - PUNJAB AND HARYANA HIGH COURT], where following the earlier decision of this Court in Bansal Alloys and Metals Pvt. Ltd.'s case (2010 (11) TMI 83 - PUNJAB & HARYANA HIGH COURT ), the appeal filed by the revenue was dismissed. This Court in Bansal Alloys & Metals Pvt. Ltd's case (supra) 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 Revenue.
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