https://www.taxtmi.com/caselaws?id=277957 Penalty under Section 11AC of the Central Excise Act could not be applied to a period before 28.09.1996, because the penal provision was not in force for that earlier period. The duty liability for the pre-28.09.1996 period was not disturbed, but the penalty was held unsustainable to that extent. The operative principle is that a penal provision cannot be given retrospective effect to cover conduct occurring before its commencement. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 02 Jan 2019 09:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277957 Penalty under Section 11AC of the Central Excise Act could not be applied to a period before 28.09.1996, because the penal provision was not in force for that earlier period. The duty liability for the pre-28.09.1996 period was not disturbed, but the penalty was held unsustainable to that extent. The operative principle is that a penal provision cannot be given retrospective effect to cover conduct occurring before its commencement. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277957