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2005 (3) TMI 238 - AT - Central ExciseExtract: ....... no penalty was imposable under Section 11AC for any period up to 28-9-1996 as the said provision of law had no retrospective effect as held by the Apex Court in the case of Elgi Equipments (supra). The Commissioner s decision in this regard is also perfectly justifiable. Therefore, the Revenue s appeal is bereft of merit and the same is dismissed.
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