TMI Blog2007 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Coimbator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under :- "11AC. Penalty for short-levy or non-levy of duty in certain cases. - Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty, as reduced or increased, as the case may be, shall be taken into account : Provided also that in case where the duty determined to be payable is increased by the Commissioner (Appeals), the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person." 3.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. The view which we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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