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

High Court Rules Rule 96ZO of Central Excise Rules Unconstitutional for Imposing Mandatory Penalties Without Discretion. https://www.taxtmi.com/highlights?id=5418 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 en-us Tue, 18 Sep 2012 10:47:11 +0530 Tue, 18 Sep 2012 10:47:11 +0530 TaxTMI RSS Generator High Court Rules Rule 96ZO of Central Excise Rules Unconstitutional for Imposing Mandatory Penalties Without Discretion. https://www.taxtmi.com/highlights?id=5418 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 Highlights Central Excise Tue, 18 Sep 2012 10:47:11 +0530 https://www.taxtmi.com/highlights?id=5418