TMI Blog1997 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. By the impugned order, the Commissioner of Central Excise, Indore has confirmed a duty demand of Rs. 40,326/- on welding electrodes admittedly cleared by the appellants without payment of duty in November, 1994 and has imposed a penalty of a like amount under Rule 173Q of the Central Excise Rules read with Section 11A of the Central Excise Act, 1944. He has also confiscated the elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he submits that no penalty is imposable under Section 11A as the provisions are applicable to cases where the show cause notices have been issued on or after the date of enactment of the Finance Bill, 1996, which was enacted on 28-9-1996. He relies upon the Board s Circular F. No. 354/118/96/TRU, dated 6-1-1997 in support of his contention. 3. Learned DR, Shri Tilak submits that once the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel that the provisions of Section 11AC are not attracted prior to the date of enactment, in this case, in view of Paragraph 2 of the Circular dated 6-1-1997 referred to supra. However, provisions of Rule 173Q will be attracted. Following the ratio of the order cited supra by the learned Counsel, I set aside the impugned order in so far as it relates to confiscation and penalty and remand the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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