2015 (10) TMI 658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the appellant and learned advocate Mr. Gaurang H. Bhatt for the respondent-Revenue. 2. This tax appeal was admitted on the following substantial questions of law : "(i)     Whether penalty equal to the amount of duty outstanding by 15th day of the month under Rule 96ZQ(5)(ii) of the Central Excise Rules, 1944 could be imposed if the entire amount of compounded l....