https://www.taxtmi.com/caselaws?id=432844 A composite penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 173Q of the Central Excise Rules, 1944 was upheld where the disputed period covered both the pre- and post-Section 11AC regimes. The objection that Section 11AC could not apply was rejected because the cited authorities involved materially different facts, including cases confined entirely to a pre-Section 11AC period or distinct contraventions. As the duty demand and all charges had been confirmed, the penalty was treated as sustainable on the facts of the case. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 08:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432844 A composite penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 173Q of the Central Excise Rules, 1944 was upheld where the disputed period covered both the pre- and post-Section 11AC regimes. The objection that Section 11AC could not apply was rejected because the cited authorities involved materially different facts, including cases confined entirely to a pre-Section 11AC period or distinct contraventions. As the duty demand and all charges had been confirmed, the penalty was treated as sustainable on the facts of the case. Case-Laws Central Excise Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432844