https://www.taxtmi.com/caselaws?id=207891 Where the vires of Rule 96ZO(5) was under challenge before the High Court, the penalty order could not be conclusively sustained on merits. The appropriate course was to set aside the impugned penalty order and remand the matter to the original adjudicating authority for fresh consideration after the High Court decides the validity of the rule. The penalty issue therefore remained open pending the outcome of the vires challenge. en-us Wed, 02 Feb 2011 00:00:00 +0530 Tue, 27 Sep 2011 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207891 Where the vires of Rule 96ZO(5) was under challenge before the High Court, the penalty order could not be conclusively sustained on merits. The appropriate course was to set aside the impugned penalty order and remand the matter to the original adjudicating authority for fresh consideration after the High Court decides the validity of the rule. The penalty issue therefore remained open pending the outcome of the vires challenge. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207891