https://www.taxtmi.com/caselaws?id=89235 Section 11AC penalty could not be sustained for a period before the provision came into force, as a penal provision cannot operate retrospectively absent clear legislative intent, so the penalty was set aside. The demand proceedings were also found procedurally deficient because the notice and adjudication order failed to specify the tariff classification of each item item-wise, depriving the assessee of a fair opportunity to meet the case on exempt or non-excisable items, so the matter was remanded for de novo adjudication. en-us Thu, 13 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89235 Section 11AC penalty could not be sustained for a period before the provision came into force, as a penal provision cannot operate retrospectively absent clear legislative intent, so the penalty was set aside. The demand proceedings were also found procedurally deficient because the notice and adjudication order failed to specify the tariff classification of each item item-wise, depriving the assessee of a fair opportunity to meet the case on exempt or non-excisable items, so the matter was remanded for de novo adjudication. Case-Laws Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89235