2017 (4) TMI 641

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....e learned Authorized Representative for the Revenue. None appeared for the Assessee-Respondent.  2.  This appeal is filed by Revenue against OIA No.108/2007(Ahd-I), dt.21.03.2007, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 3.  The Respondent was engaged in the manufacture of Iron and steel products and discharging duty under the compounded levy scheme as notified....

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....(SC) had observed as under:- "44.  We have declared in this judgment that the interest and penalty provisions under the Rules 96ZO, ZP, and ZQ of the Central Excise Rules, 1994 are invalid for the reasons assigned in the judgment. Accordingly, the appeals filed by the Revenue are dismissed and the appeals filed by the assessees are allowed to the extent indicated above. It may be noted that ....