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2007 (7) TMI 306 - SC - Central ExcisePenalty - Mandatory penalty - whether the said proceeding was maintainable in view of the fact that whereas the period of alleged contravention is said to be from 5-9-1995 to 7-9-1995, the provision of Section 11AC which was inserted in the Act by Act 33 of 1996 only with effect from 28-9-1996 and as such could not have been invoked - Held that:- Section 11AC being a penal provision providing for a mandatory penalty, in our opinion, cannot be invoked in a case of this nature as the same would amount to give retrospective operation thereto which is impermissible in law - Following decision of Commissioner of Central Excise, Coimbatore v. ELGI Equipments Ltd. [2001 (1) TMI 90 - SUPREME COURT OF INDIA] - Decided against Revenue.
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