https://www.taxtmi.com/caselaws?id=208929 Penalty under Rule 96ZQ(5) for delayed payment of duty was not decided on merits because the rule's validity was still under challenge before the Gujarat High Court, with the Supreme Court having remitted the vires issue for decision. In view of that pending constitutional question and earlier remands in similar matters, the Tribunal sent the dispute back to the original adjudicating authority for fresh decision after the High Court proceedings. The reduction or sustenance of the penalty was therefore left open for reconsideration. en-us Wed, 23 Mar 2011 00:00:00 +0530 Fri, 03 Feb 2012 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208929 Penalty under Rule 96ZQ(5) for delayed payment of duty was not decided on merits because the rule's validity was still under challenge before the Gujarat High Court, with the Supreme Court having remitted the vires issue for decision. In view of that pending constitutional question and earlier remands in similar matters, the Tribunal sent the dispute back to the original adjudicating authority for fresh decision after the High Court proceedings. The reduction or sustenance of the penalty was therefore left open for reconsideration. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208929