https://www.taxtmi.com/caselaws?id=97175 Penal and interest provisions under Sections 11AB and 11AC of the Central Excise Act, 1944 were held inapplicable to a contravention that occurred before their commencement on 20-9-1996, and the levy under those provisions was set aside. The penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained because Rule 173F required the assessee to determine the correct duty before clearance, and the goods had been cleared at a lower rate, constituting a contravention. The decision therefore distinguishes between retrospective application of penal provisions and liability for incorrect duty clearance under the rules. en-us Thu, 19 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97175 Penal and interest provisions under Sections 11AB and 11AC of the Central Excise Act, 1944 were held inapplicable to a contravention that occurred before their commencement on 20-9-1996, and the levy under those provisions was set aside. The penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained because Rule 173F required the assessee to determine the correct duty before clearance, and the goods had been cleared at a lower rate, constituting a contravention. The decision therefore distinguishes between retrospective application of penal provisions and liability for incorrect duty clearance under the rules. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97175