https://www.taxtmi.com/caselaws?id=117484 For goods manufactured in August 1997, the tariff rate applied because Notification No. 57/97-C.E. amended Notification No. 50/97-C.E. only with effect from 01.09.1997, so the concessional rate was not available for that month. Notification No. 4/2000-C.E. (N.T.), issued under section 11C of the Central Excise Act, 1944, regularised the levy for the period of confusion and supported uniform treatment of the demand. The duty demand at Rs. 300 per PMT was therefore sustained, while the circumstances were not sufficient to justify penalty, so penalty was set aside. en-us Fri, 24 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 18:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117484 For goods manufactured in August 1997, the tariff rate applied because Notification No. 57/97-C.E. amended Notification No. 50/97-C.E. only with effect from 01.09.1997, so the concessional rate was not available for that month. Notification No. 4/2000-C.E. (N.T.), issued under section 11C of the Central Excise Act, 1944, regularised the levy for the period of confusion and supported uniform treatment of the demand. The duty demand at Rs. 300 per PMT was therefore sustained, while the circumstances were not sufficient to justify penalty, so penalty was set aside. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117484