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2015 (5) TMI 625 - HC - Central ExciseImposition of penalty - Whether the Appellate Tribunal was right in imposing penalty on the appeal under Rule 57U[6] in the facts of this case - Held that:- If the provision for imposing penalty was not in existence in December, 1994 when the contravention took place, then, there was no question of imposition of any penalty on the basis of the subsequent rule which was not in existence at the relevant time. The Apex Court in Commissioner of Central Excise, Mumbai-I v. Lal Mining Engg.Works, reported in [2007 (7) TMI 306 - SUPREME COURT OF INDIA] has held in para-3 that the penalty cannot be invoked in a case which was before the Apex Court as the same would amount to giving retrospective operation thereto which is impermissible in law. - Decided in favour of assessee.
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