https://www.taxtmi.com/caselaws?id=78408 Penalty under Rule 96ZP(3) of the Central Excise Rules, 1944 could not be sustained for a default occurring before the provision came into force on 1 May 1998. The jurisdictional objection concerned the very applicability of the penal clause, so it was not treated as waived by failure to raise it earlier and could be taken at the appellate stage. On that basis, the penalty was held not imposable against the assessee. en-us Wed, 28 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78408 Penalty under Rule 96ZP(3) of the Central Excise Rules, 1944 could not be sustained for a default occurring before the provision came into force on 1 May 1998. The jurisdictional objection concerned the very applicability of the penal clause, so it was not treated as waived by failure to raise it earlier and could be taken at the appellate stage. On that basis, the penalty was held not imposable against the assessee. Case-Laws Central Excise Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78408