https://www.taxtmi.com/caselaws?id=91367 Penalty under Section 11AC of the Central Excise Act, 1944 was held inapplicable to demands relating substantially to a period before 28-9-1996, so the penalty imposed on that basis could not be sustained. Because the show cause notice had also invoked Rule 173Q of the Central Excise Rules, 1944, the matter was remanded for fresh consideration of penalty under that alternative provision, with observance of natural justice. en-us Mon, 08 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91367 Penalty under Section 11AC of the Central Excise Act, 1944 was held inapplicable to demands relating substantially to a period before 28-9-1996, so the penalty imposed on that basis could not be sustained. Because the show cause notice had also invoked Rule 173Q of the Central Excise Rules, 1944, the matter was remanded for fresh consideration of penalty under that alternative provision, with observance of natural justice. Case-Laws Central Excise Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91367