Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 443 - AT - Central ExciseExtract: .......rtment rsquo s prayer is for enhancement of penalty under Section 11AC. The said section was not existence while the said offence was committed. As the appellants have succeeded on merits, the department rsquo s appeal is liable to fail and the same is rejected. (Operative portion of this order was pronounced in open Court on conclusion of hearing)
|