No penalty could be levied under rule 96ZO of Central Excise Rules which was declared ultra vires a

Excise & Customs : Procedural machinery under Act can be utilized only to decide disputes that arise under substantive provisions of Act which are not ultra vires; hence, when provisions of rule 96ZO have been declared ultra vires/void, no penalty equal to duty can be levied thereunder in genuine/non-evasion cases