https://www.taxtmi.com/caselaws?id=265383 Penalty under Rule 96ZQ(5)(ii) of the Central Excise Rules, 1944 is stated to be unsustainable where the rule had already been declared invalid. The note records that, once the provision itself was held invalid, no penalty could be imposed under it, even though the Revenue contended that the compounded levy had not been paid by month-end. The operative point is that invalidation of the rule defeats penalty action under that provision, and the assessee's liability to penalty was rejected. en-us Mon, 02 Mar 2015 00:00:00 +0530 Sun, 11 Oct 2015 18:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265383 Penalty under Rule 96ZQ(5)(ii) of the Central Excise Rules, 1944 is stated to be unsustainable where the rule had already been declared invalid. The note records that, once the provision itself was held invalid, no penalty could be imposed under it, even though the Revenue contended that the compounded levy had not been paid by month-end. The operative point is that invalidation of the rule defeats penalty action under that provision, and the assessee's liability to penalty was rejected. Case-Laws Central Excise Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265383