https://www.taxtmi.com/caselaws?id=124364 Penalty for a demand spanning periods both before and after 29-9-1996 could not be challenged on the basis that Section 11AC was prospective only, because the record showed invocation of both Section 11AC and the pre-existing Section 173Q. The assessee's interest objection under Section 11AB had already been decided in its favour and was not open for reconsideration. On that basis, the modification plea was held not maintainable and was rejected. en-us Fri, 26 Oct 2007 00:00:00 +0530 Fri, 28 Sep 2012 13:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124364 Penalty for a demand spanning periods both before and after 29-9-1996 could not be challenged on the basis that Section 11AC was prospective only, because the record showed invocation of both Section 11AC and the pre-existing Section 173Q. The assessee's interest objection under Section 11AB had already been decided in its favour and was not open for reconsideration. On that basis, the modification plea was held not maintainable and was rejected. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124364