https://www.taxtmi.com/caselaws?id=96025 Penalty under Rule 209A could not be sustained for goods subject to additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 because the governing law contained no express penalty provision and the confiscation and penalty provisions of the Central Excise Act did not apply to that levy. A later amendment made in 1994 also could not be applied retrospectively to validate an earlier penalty. The result was that the penalty was held not legally sustainable and was set aside. en-us Tue, 29 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96025 Penalty under Rule 209A could not be sustained for goods subject to additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 because the governing law contained no express penalty provision and the confiscation and penalty provisions of the Central Excise Act did not apply to that levy. A later amendment made in 1994 also could not be applied retrospectively to validate an earlier penalty. The result was that the penalty was held not legally sustainable and was set aside. Case-Laws Central Excise Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96025