https://www.taxtmi.com/caselaws?id=367843 Delegated legislation must remain within the bounds of the parent Act, and Rule 96ZO was invalid to the extent it imposed a mandatory penalty equal to the duty payable. The Bombay HC found that Section 37 of the Central Excise Act did not authorise such an inflexible penalty structure, which operated without regard to the length of delay or surrounding circumstances and treated minor and substantial defaults alike. The rule was therefore held ultra vires and arbitrary, with the appeal rejected and the Tribunal's order left undisturbed. en-us Tue, 10 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367843 Delegated legislation must remain within the bounds of the parent Act, and Rule 96ZO was invalid to the extent it imposed a mandatory penalty equal to the duty payable. The Bombay HC found that Section 37 of the Central Excise Act did not authorise such an inflexible penalty structure, which operated without regard to the length of delay or surrounding circumstances and treated minor and substantial defaults alike. The rule was therefore held ultra vires and arbitrary, with the appeal rejected and the Tribunal's order left undisturbed. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367843