https://www.taxtmi.com/caselaws?id=118722 Penalty for non-payment of duty could not be imposed where the default occurred before Rule 96ZO(3) contained any operative penalty provision. The penalty clause was introduced only by later amendment effective from 1-5-1998, while the default related to the second fortnight of April 1998. Because no authorising provision existed on the date of default, the later amendment could not be applied retrospectively to sustain penalty. The penalty was therefore correctly dropped. en-us Thu, 15 Jun 2006 00:00:00 +0530 Thu, 05 Jul 2012 13:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118722 Penalty for non-payment of duty could not be imposed where the default occurred before Rule 96ZO(3) contained any operative penalty provision. The penalty clause was introduced only by later amendment effective from 1-5-1998, while the default related to the second fortnight of April 1998. Because no authorising provision existed on the date of default, the later amendment could not be applied retrospectively to sustain penalty. The penalty was therefore correctly dropped. Case-Laws Central Excise Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118722