https://www.taxtmi.com/caselaws?id=202907 Penalty under Rule 96ZQ(5) could not be treated as finally determined while the vires challenge to that rule remained pending. Because the dispute depended on the legality of the rule itself, the earlier penalty order was set aside and the matter remitted for fresh consideration after the High Court decides the vires issue. The Original Adjudicating Authority was directed to reconsider both the penalty and its quantum in light of the eventual declaration of law. en-us Wed, 15 Dec 2010 00:00:00 +0530 Mon, 28 Mar 2011 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202907 Penalty under Rule 96ZQ(5) could not be treated as finally determined while the vires challenge to that rule remained pending. Because the dispute depended on the legality of the rule itself, the earlier penalty order was set aside and the matter remitted for fresh consideration after the High Court decides the vires issue. The Original Adjudicating Authority was directed to reconsider both the penalty and its quantum in light of the eventual declaration of law. Case-Laws Central Excise Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202907