https://www.taxtmi.com/caselaws?id=107849 Section 11AC of the Central Excise Act, 1944 could not be applied to a demand period that preceded its insertion, so the penalty imposed under that provision was unsustainable. The Tribunal also noted that a consolidated penalty order linked to the duty demand could not stand where the penal provision had no retrospective reach. On the Section 11D issue, the demand treated as excise duty and the connected penalty were held unenforceable because the statute lacked an effective machinery provision for adjudication and enforcement. The appeal therefore succeeded on both grounds, and the assessee obtained relief. en-us Thu, 27 May 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107849 Section 11AC of the Central Excise Act, 1944 could not be applied to a demand period that preceded its insertion, so the penalty imposed under that provision was unsustainable. The Tribunal also noted that a consolidated penalty order linked to the duty demand could not stand where the penal provision had no retrospective reach. On the Section 11D issue, the demand treated as excise duty and the connected penalty were held unenforceable because the statute lacked an effective machinery provision for adjudication and enforcement. The appeal therefore succeeded on both grounds, and the assessee obtained relief. Case-Laws Central Excise Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107849