MULLAJI PRINTS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) What is challenged in this petition under Article 226 of the Constitution is the order dated 13-8-2002 passed by the Commissioner (Appeals), Central Excise and Customs, Surat, in Appeal No. 33 of 2001 rejecting the petitioners' appeal against the order dated 13-11-2000 passed by respondent No. 3, Deputy Commissioner of Central Excise & Customs (L & R) Surat, imposing penalty of Rs. 2,58,000/- under Rule 96ZQ(5) (ii) of the erstwhile Central Excise Rules, 1944 ( the Rules' for short) for the delay of 3 days in paying the duty.

(2.) An identical controversy which is raised in this petition was also raised in Special Civil Application No. 4465 of 2004. After considering the provisions of Rule 96ZQ(5) (ii) of the said Rules, we have laid down the following principles in our judgment dated 28-4-2004 in Special Civil Application No. 4465 of 2004:

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