2011 (6) TMI 41

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....p; Being aggrieved with that part of the order of Commissioner(Appeals), vide which he has set aside the penalty imposed upon the respondent in terms of provisions of Rule 96ZQ(5)(ii), which was imposed for delayed payment of duty.   2. After hearing both sides, we find that identical matters stand dealt with by this Bench earlier also and after taking note of the declaration of law, Ho....

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....Dharamendra Textile Processors reported in [2008 (231) E.L.T. 3 (S.C.) = 2008 (89) RLT 103 (S.C.-L.B.)] was taken into consideration. In para 6 of their judgment, it stands observed by the Hon ble Supreme Court that the consequence of the said judgment in Dharamendra Textile Processors is that the challenge to the vires of Rule 96ZQ(5)(ii) in the original writ petition before the High Courts stand....