https://www.taxtmi.com/caselaws?id=216083 Penalty under Section 11AC of the Central Excise Act could not survive once the underlying duty demand was held unsustainable for being raised beyond the normal limitation period under Section 11A(1). The demand related to a period outside the six-month limitation then applicable, and the longer period under the proviso to Section 11A(1) had already been found inapplicable. With the duty demand itself ceasing to exist, the legal foundation for penalty disappeared, and the penalty was set aside. en-us Wed, 04 Jul 2012 00:00:00 +0530 Fri, 17 Aug 2012 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216083 Penalty under Section 11AC of the Central Excise Act could not survive once the underlying duty demand was held unsustainable for being raised beyond the normal limitation period under Section 11A(1). The demand related to a period outside the six-month limitation then applicable, and the longer period under the proviso to Section 11A(1) had already been found inapplicable. With the duty demand itself ceasing to exist, the legal foundation for penalty disappeared, and the penalty was set aside. Case-Laws Central Excise Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216083