https://www.taxtmi.com/caselaws?id=346934 Rule 8(3A) of the Central Excise Rules, 2002 could not be applied to defaults in duty payment for January 2005 to March 2005 because the forfeiture mechanism was inserted only by Notification No. 17/2005-C.E. (N.T.) and took effect from 1-4-2005. A provision that was not yet in force could not be used to penalise earlier defaults, so the forfeiture of the monthly duty-payment facility lacked legal authority for the relevant period. The forfeiture action was therefore not sustainable and was set aside. en-us Fri, 13 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346934 Rule 8(3A) of the Central Excise Rules, 2002 could not be applied to defaults in duty payment for January 2005 to March 2005 because the forfeiture mechanism was inserted only by Notification No. 17/2005-C.E. (N.T.) and took effect from 1-4-2005. A provision that was not yet in force could not be used to penalise earlier defaults, so the forfeiture of the monthly duty-payment facility lacked legal authority for the relevant period. The forfeiture action was therefore not sustainable and was set aside. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346934