Section 11AC is a penal provision. Once it is held to be ...

Central Excise

June 21, 2019

Section 11AC is a penal provision. Once it is held to be prospective in nature, it becomes effective only from the date it was brought into force i.e. 28-9-1996. Therefore, no penalty for the period prior to this date can be imposed under this provision.

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Section 11AC is a penal provision. Once it is held to be ...

Central Excise

June 21, 2019

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