2011 (2) TMI 762

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....The issue involved in the present case is as regards imposition of penalty in terms of provisions of Rule 96ZO.   2. After hearing both the sides we find that the vires of Rule 96ZO are pending before the High Court of Gujarat as observed by the Hon ble Supreme Court in Para 27 of their judgment in the case of UOI vs. Dharmendra Textile Processor. We also note that the Hon'ble Supreme Cour....