https://www.taxtmi.com/caselaws?id=124762 Penalty under Section 11AC and Rule 173Q was held unsustainable where the assessee had sought departmental clarification on duty liability for repacking activity, then obtained registration and paid duty and interest for past clearances. On those facts, the Tribunal found no material indicating mala fide intent or culpable conduct to justify penal action. It also held that Section 11AC, introduced with effect from 25-09-1996, could not be applied retrospectively to a period from 23-07-1996 to 03-10-1996. The assessee therefore succeeded on the penalty issue. en-us Fri, 22 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 14:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124762 Penalty under Section 11AC and Rule 173Q was held unsustainable where the assessee had sought departmental clarification on duty liability for repacking activity, then obtained registration and paid duty and interest for past clearances. On those facts, the Tribunal found no material indicating mala fide intent or culpable conduct to justify penal action. It also held that Section 11AC, introduced with effect from 25-09-1996, could not be applied retrospectively to a period from 23-07-1996 to 03-10-1996. The assessee therefore succeeded on the penalty issue. Case-Laws Central Excise Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124762