TMI Blog2009 (6) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri Piyush Kumar submits that the allegation as per show cause notice dated 5-3-08 relating to the period 1-2-03 to 28-2-05 leads to the conclusion that the appellant shall not be dealt by Rule 26 of Central Excise Rules, 2002. Placing sub-rule (2), he submits that the violation if any, for the matter set out in that sub-rule shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is clear from sub-rule (2) of Rule 26 of Central Excise Rules, 2002. 3. Heard both sides and perused the records. 4. It is settled principle of law that the law existing on the date of lis shall govern the breach of law alleged. When no law exists on the date of lis and nothing can be called as a breach on the basis of law in existence, penalty proceeding being quasi criminal pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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