https://www.taxtmi.com/caselaws?id=333006 Penalty under Section 11AC of the Central Excise Act could not be sustained for an alleged default occurring before that provision came into force, so that penalty was set aside. Personal penalty under Rule 209A of the Central Excise Rules also failed because there was no evidence linking the individual to the offending acts or showing knowledge or reason to believe that the goods were liable to confiscation, and that penalty was likewise set aside. The reduced penalty under Rule 173Q was not interfered with, as the authority's discretion was not shown to be wrongly exercised. The duty liability remained undisturbed and the Tribunal's order was affirmed. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sat, 01 Oct 2016 18:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333006 Penalty under Section 11AC of the Central Excise Act could not be sustained for an alleged default occurring before that provision came into force, so that penalty was set aside. Personal penalty under Rule 209A of the Central Excise Rules also failed because there was no evidence linking the individual to the offending acts or showing knowledge or reason to believe that the goods were liable to confiscation, and that penalty was likewise set aside. The reduced penalty under Rule 173Q was not interfered with, as the authority's discretion was not shown to be wrongly exercised. The duty liability remained undisturbed and the Tribunal's order was affirmed. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333006