TMI Blog2017 (11) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... t has struck down 96ZO, ZP and ZQ of the erstwhile Central Excise Rules, 1944 - interest and penalty set aside - appeal allowed - decided in favor of appellant. - E/187/2004 - FINAL ORDER No. 41873/2017 - Dated:- 24-8-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri A. Seetharaman, Advocate, for the appellant Shri S. Govindarajan, AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty for contravention of Rule 96ZP of CER. In view of the Interim order of the Hon ble Apex Court in the case of UOI Vs. Supreme Steels and General Mills, the adjudicating authority decided the demand of duty vide order dated 29.12.2000 Thereafter the matter was taken up and the adjudicating authority confirmed the penalty and interest proposed in the SCN. On appeal, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides and have gone through the records. 5. On perusal of records, we find that the issue in dispute stands covered by the judgment of the Hon ble Apex Court in the case of Shree Bhagwati Steel Rolling Mills (supra), wherein the Hon ble Apex Court has struck down 96ZO, ZP and ZQ of the erstwhile Central Excise Rules, 1944. Accordingly, the penalty and interest aspect is set aside otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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