https://www.taxtmi.com/caselaws?id=94633 Penalty under manufacturer-specific excise provisions requires a clear finding that the person itself clandestinely manufactured goods or evaded duty; absent such a finding, penalty on the packaging unit was unsustainable. A penal provision cannot be applied to conduct occurring before its insertion; Section 11AC could not be used retrospectively for the earlier period, so that penalty failed. Personal penalties on company officers also required a substantive finding of their involvement in or knowledge of duty evasion; mere reproduction of investigation statements was insufficient. The common penalty order was therefore vacated in respect of all appellants. en-us Thu, 19 Aug 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94633 Penalty under manufacturer-specific excise provisions requires a clear finding that the person itself clandestinely manufactured goods or evaded duty; absent such a finding, penalty on the packaging unit was unsustainable. A penal provision cannot be applied to conduct occurring before its insertion; Section 11AC could not be used retrospectively for the earlier period, so that penalty failed. Personal penalties on company officers also required a substantive finding of their involvement in or knowledge of duty evasion; mere reproduction of investigation statements was insufficient. The common penalty order was therefore vacated in respect of all appellants. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94633