https://www.taxtmi.com/caselaws?id=366831 Section 11AC of the Central Excise Act, 1944 was held applicable to a continuing default where the suppression or wrongful conduct began earlier but persisted after the provision came into force. The Court distinguished tax assessment from penalty, reasoning that the relevant law is the one in force when the default continues and is detected, not merely when the concealment first started. Applying the principle that a continuing wrong attracts the law during its continuance, the Court declined to remand the matter and upheld invocation of Section 11AC on the facts. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 11 Sep 2018 22:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366831 Section 11AC of the Central Excise Act, 1944 was held applicable to a continuing default where the suppression or wrongful conduct began earlier but persisted after the provision came into force. The Court distinguished tax assessment from penalty, reasoning that the relevant law is the one in force when the default continues and is detected, not merely when the concealment first started. Applying the principle that a continuing wrong attracts the law during its continuance, the Court declined to remand the matter and upheld invocation of Section 11AC on the facts. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366831