Section 11AC retrospective application and pre-deposit compliance issue kept appeals alive for fresh decision.

Retroactive application of section 11AC of the Central Excise Act, 1944 was in issue, along with whether dismissal of statutory appeals for non-compliance with the pre-deposit requirement should stand. No final adjudication was made on the retrospective operation of section 11AC; the revisional and appellate orders were set aside subject to compliance with the pre-deposit direction, and the appeals were restored for decision in accordance with law.

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Issues: Whether the penalty provision under section 11AC of the Central Excise Act, 1944 could be invoked for alleged offences said to have occurred before that provision came into force, and whether the dismissal of the statutory appeals for non-compliance with the pre-deposit requirement should stand.

Outcome: No final adjudication was rendered on the retrospective applicability of section 11AC; the revisional and appellate orders were set aside on condition of compliance with the pre-deposit direction, and the appeals were restored for decision in accordance with law.

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