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2018 (3) TMI 1693 - AT - Central ExcisePenalty u/s 11AC - case of appellant is that prior to 28.09.1996, the provisions of Section 11AC of the Act were not in the statute books from 1995 to 28.09.1996 - Held that:- In the impugned order, penalty imposed on the appellant is under Section 11AC of the Act and in the matter, period involved is prior to 28.08.1996 also. Therefore, the duty confirmed for the period from 1995 to 28.09.1996, penalty is not imposable. The impugned order is modified to the extent that penalty equal to duty is not imposable upto 28.09.1996 i.e. for the period prior to 28.09.1996 the demand of duty is confirmed but the penalty imposed on the appellant is reduced equal to duty for prior to 28.08.1996 - appeal allowed in part.
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