https://www.taxtmi.com/caselaws?id=107219 Composite penalties imposed under the Central Excise Rules, 1944 together with the separate statutory penalty under Section 11AC of the Central Excise Act, 1944 must be clearly apportioned between the distinct legal provisions. Where the penalty order does not separately identify the amounts attributable to each rule and to Section 11AC, the order cannot be sustained in its present form. The proper course is remand to the original authority for fresh apportionment of penalty under the relevant rules and under Section 11AC. en-us Mon, 09 Sep 2002 00:00:00 +0530 Mon, 19 Mar 2012 16:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107219 Composite penalties imposed under the Central Excise Rules, 1944 together with the separate statutory penalty under Section 11AC of the Central Excise Act, 1944 must be clearly apportioned between the distinct legal provisions. Where the penalty order does not separately identify the amounts attributable to each rule and to Section 11AC, the order cannot be sustained in its present form. The proper course is remand to the original authority for fresh apportionment of penalty under the relevant rules and under Section 11AC. Case-Laws Central Excise Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107219