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        Central Excise

        2001 (1) TMI 90 - SCH - Central Excise

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        Supreme Court: Section 11AC Central Excise Act operates prospectively The Supreme Court held that Section 11AC of the Central Excise Act, 1944, operates prospectively. Illegal acts predating its enactment cannot be penalized ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Supreme Court: Section 11AC Central Excise Act operates prospectively

                          The Supreme Court held that Section 11AC of the Central Excise Act, 1944, operates prospectively. Illegal acts predating its enactment cannot be penalized under this provision. The Court upheld the High Court's decision, dismissing the appeal.


                          The Supreme Court held that Section 11AC of the Central Excise Act, 1944, is prospective in operation. Illegality committed before its insertion cannot be penalized under this provision. The Court dismissed the appeal against the High Court's decision. (2001 (1) TMI 90 - SC)
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