https://www.taxtmi.com/caselaws?id=172907 The Court held that section 11AC of the Central Excise Act, 1944, a penal provision with mandatory penalties, cannot be applied retrospectively. Therefore, it does not apply to disputes or offenses before its enactment in 1996. Relying on Supreme Court judgments, the Court ruled in favor of the assessee, concluding that section 11AC does not apply to disputes predating its enactment. The appeal was disposed of accordingly, affirming that section 11AC operates prospectively and cannot be invoked for disputes before 1996. en-us Fri, 12 Mar 2010 00:00:00 +0530 Tue, 19 Sep 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172907 The Court held that section 11AC of the Central Excise Act, 1944, a penal provision with mandatory penalties, cannot be applied retrospectively. Therefore, it does not apply to disputes or offenses before its enactment in 1996. Relying on Supreme Court judgments, the Court ruled in favor of the assessee, concluding that section 11AC does not apply to disputes predating its enactment. The appeal was disposed of accordingly, affirming that section 11AC operates prospectively and cannot be invoked for disputes before 1996. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172907