https://www.taxtmi.com/caselaws?id=95956 In central excise proceedings, duty could not be determined and confiscation or penalties could not stand without issuance of the mandatory show cause notice under Section 11A; an alleged admission, deposit of amounts, or purported waiver did not dispense with that statutory requirement. The proceedings were therefore contrary to law and natural justice, and the demand failed. Penalty under Section 11AC could not be imposed for conduct in 1995-96 because that provision came into force only on 28-9-1996, and a penal provision cannot operate retrospectively without clear legislative intent. The adjudication was set aside and the assessee succeeded. en-us Tue, 27 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95956 In central excise proceedings, duty could not be determined and confiscation or penalties could not stand without issuance of the mandatory show cause notice under Section 11A; an alleged admission, deposit of amounts, or purported waiver did not dispense with that statutory requirement. The proceedings were therefore contrary to law and natural justice, and the demand failed. Penalty under Section 11AC could not be imposed for conduct in 1995-96 because that provision came into force only on 28-9-1996, and a penal provision cannot operate retrospectively without clear legislative intent. The adjudication was set aside and the assessee succeeded. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95956