https://www.taxtmi.com/caselaws?id=259751 Penalty under Rule 57U(6) of the Central Excise Rules, 1944 could not be imposed for a contravention that occurred before the provision came into force on 23.07.1996. The Court applied the settled principle that a penal provision has no retrospective operation unless expressly provided, and conduct predating its commencement cannot be punished under it. The impugned penalty was therefore unsustainable, the appeal was allowed, and the penalty imposed by the Tribunal was set aside. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 20 Aug 2015 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259751 Penalty under Rule 57U(6) of the Central Excise Rules, 1944 could not be imposed for a contravention that occurred before the provision came into force on 23.07.1996. The Court applied the settled principle that a penal provision has no retrospective operation unless expressly provided, and conduct predating its commencement cannot be punished under it. The impugned penalty was therefore unsustainable, the appeal was allowed, and the penalty imposed by the Tribunal was set aside. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259751