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Issues: Whether a composite penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 173Q of the Central Excise Rules, 1944 was sustainable where the duty demand related to a period both before and after Section 11AC came into force.
Analysis: The earlier remand was only for re-quantification of penalties after confirmation of duty. The objection based on cases where the entire disputed period preceded the introduction of Section 11AC was held inapplicable because, in the present matter, the relevant period extended both before and after the introduction of Section 11AC. The cited authorities concerned materially different facts, including composite penalties for distinct contraventions or demands entirely for a pre-Section 11AC period. Since all the charges had been confirmed and the period covered both statutory regimes, the composite penalty could not be treated as unsustainable on the cited ground.
Conclusion: The composite penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 173Q of the Central Excise Rules, 1944 was upheld and the appeals were rejected.
Ratio Decidendi: Where the disputed period spans both the pre-amendment and post-amendment regimes and all charges survive, a composite penalty may be sustained if the authority has imposed it for the confirmed contraventions under the applicable provisions.
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