2016 (10) TMI 826

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....ent JUDGEMENT The petitioner has challenged the imposition of duty, interest and penalty by the Excise Authorities. Learned Advocate for the petitioners has relied upon 2015 (326) Excise Law Times 209 (SC) [Shree Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise] and has submitted that, the provisions of Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules, 1944 were struck down....