2017 (10) TMI 1106

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....Cletus, ADC, K.P. Muralidharan, For the Respondent ORDER Per: Bench The issue involved in both these appeals being connected they were heard together and are disposed by this common order, 2. The appellants are manufacturers of Rerolled products of non alloy steel and are registered with the department. The goods falling under Chapter 72 (Rerolled products manufactured by appellants) were brou....

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....he Commissioner vide his order dt.26.3.1998. However, the appellants did not discharge this duty liability according to the said ACP determination. A Show Cause Notice was issued for different periods raising the demand as per the ACP determined by above order passed by Commissioner. Meanwhile the said provisions under Rule 96ZP and 96ZO were subject to challenge before various High Courts as well....

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....e relied upon the judgement in the case of Shree Bhagwati Steel Rolling Mills Vs. CCE - 2015 (326) ELT 209 SC and submitted that the Hon'ble Apex Court in the said judgement has quashed the provisions 96ZO, 96ZP and 96ZQ and therefore the demand of interest and the penalty imposed is un-sustainable. He therefore pleaded to set aside the demand of interest and penalty. 4. The Ld. AR Shri. A. C....