TMI Blog2010 (12) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty – Provisions of Rule 96-ZP being identical and pari materia with that of Rule 96-ZQ and Rule 96-ZO, the ratio of the aforesaid decision rendered by Three Judges Bench (2008 -TMI - 31520 - SUPREME COURT) is squarely applicable to the facts and circumstances of the present case. - appeals allowed - order passed by the High Court as also by the Tribunal set aside and restore the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the said judgment cannot be regarded as laying down an absolute proposition of law that wherever the provision gives power to the authorities concerned to impose penalty equivalent to the duty payable, the authorities have to impose the maximum penalty and cannot reduce the same depending upon the facts and circumstances of the case . 4. The aforesaid conclusions in the form of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Leave Petitions on which notice was issued. However, despite service of notice on the respondent, none appeared on its behalf and accordingly we proceed to hear the counsel appearing for the appellant when the matters are placed before us for arguments. 7. Counsel appearing for the appellant has submitted before us that the aforesaid issue is no longer res-integra in view of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical with that of Rule 96-ZQ and Rule 96-ZO. 10. In Dharamendra s case (supra), this Court referred to the Union Budget of the year 1996-1997 wherein Section 11-AC of the Act was introduced and therein a position was made clear that there is no scope for any discretion. This Court also referred to Para 136 of the Union Budget in which reference was made to the provisions stating that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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