(1.) Since common facts and questions of law are involved in all these petitions the same were taken up for hearing together and are decided by this common judgment.
(2.) In Special Civil Application No.1984 of 2002, the petitioners have challenged the constitutional validity of rule 96ZQ(5)(ii) of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules') prescribing imposition of penalty equal to the amount of duty outstanding from an independent processor of textile fabrics in case such person fails to pay the amount of duty or any part thereof by the specified date, on the ground that the said rule is ultra vires the Constitution of India. The petitioners have also challenged the order-in-original dated 1st January, 2002 passed by the Deputy Commissioner, Central Excise, Division II, Ahmedabad I insofar as the same imposes penalty under rule 96ZQ(5)(ii) of the rules.
(3.) In Special Civil Application No.3637 of 2004, the petitioner has challenged the order-in-original No.41-45/D/2003 dated 31st December, 2003 passed by the Deputy Commissioner of Central Excise, confirming total demand of Rs.12,45,370/- under rule 96ZP(3) of the Central Excise Rules, 1944 and imposing equal amount of penalty as well as interest at the appropriate rate on the confirmed amount under rule 96ZP(3) of the Rules.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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