2011 (1) TMI 257

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....pondent. [Judgment]. - The issue raised in these writ petitions are same and therefore these cases were heard and are disposed of by this judgment. 2. Petitioners are assessees under the Central Excise and Salt Act. Admittedly duty payable by the petitioners were paid by them belatedly. In such cases, Rule 96ZO of the Central Excise Rules framed under Section 37 of the Central Excise and ....

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.... challenging the vires of the said rules. 3. Contention raised by the counsel for the petitioners is that the Rule does not give any discretion to the officer and therefore irrespective of the delay involved and irrespective of the guilt, the officer is mandatorily required to levy the penalty. This according to the learned counsel is unconstitutional. 4. It is settled position of law ....