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2018 (2) TMI 920 - HC - Central ExciseDelayed payment of central excise duty under Section 3A of the Central Excise Act, 1944 - Demand of Interest and penalty - Rules 96ZO, 96 ZP and 96 ZQ of the Central Excise Rules, 1994 - Annual Capacity of Production Scheme - respondent is independent processor of textile fabrics - Held that: - In Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise, [2015 (11) TMI 1172 - SUPREME COURT], the Hon'ble Supreme Court has declared Rule 96 ZQ(5)(ii) of the Central Excise Rules, 1944, as ultra vires of the Act and therefore, the second substantial question of law, is also answered against the revenue. Appeal dismissed - decided against Revenue.
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