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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Provisions of Rule 96ZO of Central excise Rules, permitting the ...


High Court Rules Rule 96ZO of Central Excise Rules Unconstitutional for Imposing Mandatory Penalties Without Discretion.

September 18, 2012

Case Laws     Central Excise     HC

Provisions of Rule 96ZO of Central excise Rules, permitting the minimum penalty for delay in payment without any discretion and without having regard to extent and circumstances for delay are held to be ultra vires of the Act - HC

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