https://www.taxtmi.com/caselaws?id=217051 The Tribunal ruled in favor of the Appellant in a case concerning the increase in Central Excise Duty on cement as per the Finance Bill, 2008. The effective date of the duty enhancement was deemed to be the date of enactment, i.e., 10.05.2008, rather than the earlier date contended by the Department. Additionally, the Tribunal found that the penalty under Section 11AC of the Central Excise Act, 1944 was not applicable as there were no allegations of fraud or willful misstatement, leading to the setting aside of the penalty imposed by the Commissioner. en-us Tue, 18 Sep 2012 00:00:00 +0530 Mon, 13 May 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217051 The Tribunal ruled in favor of the Appellant in a case concerning the increase in Central Excise Duty on cement as per the Finance Bill, 2008. The effective date of the duty enhancement was deemed to be the date of enactment, i.e., 10.05.2008, rather than the earlier date contended by the Department. Additionally, the Tribunal found that the penalty under Section 11AC of the Central Excise Act, 1944 was not applicable as there were no allegations of fraud or willful misstatement, leading to the setting aside of the penalty imposed by the Commissioner. Case-Laws Central Excise Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217051