https://www.taxtmi.com/caselaws?id=48170 The appeal challenging the imposition of duty, penalty, and interest under the Central Excise Act was dismissed by the Bombay High Court. The court upheld the CESTAT's decision, emphasizing the mandatory nature of penalties under Rule 96ZO(3) and the lack of evidence supporting the appellant's abatement claim for inactivity due to unit closure. en-us Mon, 12 Mar 2007 00:00:00 +0530 Tue, 12 Sep 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48170 The appeal challenging the imposition of duty, penalty, and interest under the Central Excise Act was dismissed by the Bombay High Court. The court upheld the CESTAT's decision, emphasizing the mandatory nature of penalties under Rule 96ZO(3) and the lack of evidence supporting the appellant's abatement claim for inactivity due to unit closure. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48170