https://www.taxtmi.com/caselaws?id=352353 A penalty imposed under Rule 96ZQ of the Central Excise Rules, 1944 could not survive after the Supreme Court declared the rule, together with the allied interest and penalty provisions, invalid. Once that legal foundation disappeared, the basis for sustaining the penalty order also failed, and the impugned penalty could not be maintained. The order was quashed and set aside, and the petitioner was treated as entitled to refund of any amount already paid, with interest as directed. en-us Tue, 21 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352353 A penalty imposed under Rule 96ZQ of the Central Excise Rules, 1944 could not survive after the Supreme Court declared the rule, together with the allied interest and penalty provisions, invalid. Once that legal foundation disappeared, the basis for sustaining the penalty order also failed, and the impugned penalty could not be maintained. The order was quashed and set aside, and the petitioner was treated as entitled to refund of any amount already paid, with interest as directed. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352353