https://www.taxtmi.com/caselaws?id=336478 The Tribunal partially allowed the appeal, confirming the duty liability but waiving the penalty and interest imposed under Rule 96ZP(3) of the Central Excise Rules, 1944. While acknowledging the ultra vires nature of certain rules as per prior judgments, the Tribunal held that duty remained legally recoverable despite the invalidity of penalty and interest provisions. The decision emphasized the distinction between duty obligations and penalty/interest aspects, ultimately upholding the duty demand while modifying the lower authority's order to exclude penalty and interest. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336478 The Tribunal partially allowed the appeal, confirming the duty liability but waiving the penalty and interest imposed under Rule 96ZP(3) of the Central Excise Rules, 1944. While acknowledging the ultra vires nature of certain rules as per prior judgments, the Tribunal held that duty remained legally recoverable despite the invalidity of penalty and interest provisions. The decision emphasized the distinction between duty obligations and penalty/interest aspects, ultimately upholding the duty demand while modifying the lower authority's order to exclude penalty and interest. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336478