https://www.taxtmi.com/caselaws?id=253428 The High Court remitted the matter back to the Tribunal to consider the levy of penalty under Rule 57-I(4) for the period post 23-7-1996, emphasizing the need for a detailed examination of the issue. The Tribunal dismissed the appeal, stating that the penal provision had prospective effect from 23-7-1996, not 28-9-1996, and declined to interfere with the lower appellate authority's decision for the period in question. en-us Thu, 30 Jan 2014 00:00:00 +0530 Mon, 24 Nov 2014 08:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253428 The High Court remitted the matter back to the Tribunal to consider the levy of penalty under Rule 57-I(4) for the period post 23-7-1996, emphasizing the need for a detailed examination of the issue. The Tribunal dismissed the appeal, stating that the penal provision had prospective effect from 23-7-1996, not 28-9-1996, and declined to interfere with the lower appellate authority's decision for the period in question. Case-Laws Central Excise Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253428