2017 (12) TMI 622

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....ND A.K.MENON, JJ. Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal for the petitioner. Ms. Shalaka Gujar for the respondents.   ORAL JUDGMENT : (Per A.S.Oka, J.) By this petition filed under Article 226 of the Constitution of India, the petitioner has claimed a declaration that Rule 96ZQ of the Central Excise Rules, 1944 (for short "the said Rules") is illegal and null and vo....

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....of Rs. 4.5 lakh. The Division Bench held that Rule 96ZQ was mandatory in nature. That is the reason why the order of the Appellate Tribunal reducing the penalty amount to Rs. 5,000/was set aside by the Division Bench and the order-in-original imposing penalty of Rs. 4.5 lakh was restored.   3. The present petitioner challenged the order of the Division Bench by preferring Civil Appeal No.2....

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.... case of Shree Bhagwati Steel Rolling Mills (supra), Rule 96ZQ, the submission of the learned counsel appearing for the petitioner is that the order of penalty will have to be set aside. The learned counsel appearing for the respondents supported the impugned order. 6. We have given careful consideration to the submissions. In the case of Shree Bhagwati Steel Rolling Mills (supra), the Apex Cou....

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....ling Mills (supra), the decision of this Court dated 14th July 2009 becomes inoperative. Accordingly, we dispose of this petition by passing the following order: O R D E R (i) Prayer clause (a) does not survive in the light of the decision of the Apex Court in the case of Shree Bhagwati Steel Rolling Mills (supra); (ii) Rule is made absolute in terms of prayer clause (b); (iii) If the ....