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of <h1>Court dismisses appeal under Section 35(G) of Central Excise Act, 1944, finding no penalty for pre-amendment transactions.</h1> <h3>Commissioner Versus Ruby Impex</h3> The High Court dismissed the revenue's appeal under Section 35(G) of the Central Excise Act, 1944, challenging a tribunal's order. The court held that no ... - The High Court dismissed the revenue's appeal under Section 35(G) of the Central Excise Act, 1944, challenging a tribunal's order. The court held that no penalty could be imposed on the respondent for transactions prior to the amendment, as there were no specific provisions at that time. The appeal was dismissed as without merit.
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