https://www.taxtmi.com/caselaws?id=346719 Where duty liability had already been discharged, the Tribunal held that consequential interest and penalty under Rule 96ZP could not survive because the levy itself had been declared ultra vires by the Supreme Court. The impugned confirmation of interest and penalty was therefore set aside, while the confirmed duty liability remained undisturbed. The assessee succeeded only to that extent, with relief confined to the challenge against interest and penalty. en-us Mon, 29 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346719 Where duty liability had already been discharged, the Tribunal held that consequential interest and penalty under Rule 96ZP could not survive because the levy itself had been declared ultra vires by the Supreme Court. The impugned confirmation of interest and penalty was therefore set aside, while the confirmed duty liability remained undisturbed. The assessee succeeded only to that extent, with relief confined to the challenge against interest and penalty. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346719