https://www.taxtmi.com/caselaws?id=155083 A retrospective amendment supplying machinery for enforcement of an existing excise/Cenvat obligation was treated as applicable to pending proceedings, because it was procedural and did not create a fresh liability; the demand was therefore held recoverable. The earlier objection that recovery was not possible for want of an express machinery provision was rejected, and the Revenue's position on restoration of the demand was accepted. Penalty, however, could not be sustained for non-payment of the amount in the absence of a clear statutory basis authorising such punishment for the relevant period; the penalty was therefore set aside. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 07 Jun 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155083 A retrospective amendment supplying machinery for enforcement of an existing excise/Cenvat obligation was treated as applicable to pending proceedings, because it was procedural and did not create a fresh liability; the demand was therefore held recoverable. The earlier objection that recovery was not possible for want of an express machinery provision was rejected, and the Revenue's position on restoration of the demand was accepted. Penalty, however, could not be sustained for non-payment of the amount in the absence of a clear statutory basis authorising such punishment for the relevant period; the penalty was therefore set aside. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155083