https://www.taxtmi.com/caselaws?id=255343 The Supreme Court overturned the Tribunal's decision, making the appellants liable to pay differential duties. The legality of interest and penalty proceedings initiated after the omission of relevant rules was questioned, with the Tribunal ruling that such proceedings could not be sustained. Additionally, the Tribunal held that no penalty could be imposed under Rule 96(ZP) of the Annual Capacity Determination Rules, ruling in favor of the assessees and rejecting the Revenue's appeal. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 14 Jan 2015 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255343 The Supreme Court overturned the Tribunal's decision, making the appellants liable to pay differential duties. The legality of interest and penalty proceedings initiated after the omission of relevant rules was questioned, with the Tribunal ruling that such proceedings could not be sustained. Additionally, the Tribunal held that no penalty could be imposed under Rule 96(ZP) of the Annual Capacity Determination Rules, ruling in favor of the assessees and rejecting the Revenue's appeal. Case-Laws Central Excise Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255343