https://www.taxtmi.com/caselaws?id=333806 Once the statutory rules forming the sole basis of a fiscal demand were struck down, consequential claims for interest and penalty under Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 could not be sustained. The Calcutta HC accordingly treated the interest and penalty demand as invalid. The duty component was not finally determined in the writ proceeding, because the petitioners had already pursued an appeal and were left to seek the available remedy before the appropriate forum in accordance with law. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 25 Oct 2016 10:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333806 Once the statutory rules forming the sole basis of a fiscal demand were struck down, consequential claims for interest and penalty under Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 could not be sustained. The Calcutta HC accordingly treated the interest and penalty demand as invalid. The duty component was not finally determined in the writ proceeding, because the petitioners had already pursued an appeal and were left to seek the available remedy before the appropriate forum in accordance with law. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333806