2013 (1) TMI 279

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..... ave by authority of law. Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - W.P. No. 582 of 2012 - - - Dated:- 13-9-2012 - Indira Banerjee, J. REPRESENTED BY : S/Shri Kartik Kurmi, S.P. Sarma, Saurabh Bagaria, Partha Banerjee and Anand Jaluka, Advocates, for the Appearing Parties. [Order]. The Court : This writ petition is dire .....

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..... or in any other manner dealing with any excisable goods that are liable to confiscation, is prima facie ultra vires of Section 11AC of the Central Excise Act, 1944. It is well settled that no penalty can be levied save by authority of law. Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944. 3. There will be an interim order restraining the resp .....

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