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2016 (10) TMI 826 - CALCUTTA HIGH COURT

2016 (10) TMI 826 - CALCUTTA HIGH COURT - TMI - Imposition of duty, interest and penalty - Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 - reliance placed on the decision of M/s. Shree Bhagwati Steel Rolling Mills Versus Commissioner of Central Excise & Another [2015 (11) TMI 1172 - SUPREME COURT] where it was held that the provisions of Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 were struck down. - The claim of the Central Excise Authorities for interest and penal .....

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for the petitioners has relied upon 2015 (326) Excise Law Times 209 (SC) [Shree Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise] and has submitted that, the provisions of Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 were struck down. Consequently the claim of the Excise Authorities on account of interest and levy are not sustainable. So far as the claim on account of duty is concerned, although the petitioner had preferred an appeal and lost such appeal, the petiti .....

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