2013 (7) TMI 828

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Full Text of the Document

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....he respondent are engaged in the manufacture of hot rolled products of non-alloy steel chargeable to central excise duty under Rule 96ZP of the erstwhile Central Excise Rules, 1944. The only point of dispute in this case is as to whether penal provisions of Rule 96ZP(3) for imposition of penalty for failure to discharge monthly duty liability by the due date, can be initiated after expiry of 5 yea....