2009 (5) TMI 11 - SC - Central Excise

Constitutional validity of Rule 96ZQ(5)(ii) which stipulate that penalty equal to an amount outstanding at the end of the stipulated period was leviable – conflict of opinions between the judgments of the Division Bench of this Court - Division bench of SC in case of Dharmendra Textile, referred the matter to the larger Bench for its decision - three Judge Bench of this Court finally held that the impugned Rule 96ZQ is mandatory – consequently, challenge to the vires of Rule 96ZQ(5)(ii) in the Original Writ Petition before the High Courts stands revived – in view of above we remit this entire batch of Civil Appeals to the respective High Courts