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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