https://www.taxtmi.com/caselaws?id=34494 Penalty for a period before insertion of Section 11AC of the Central Excise Act could not rest on that provision alone, but it remained sustainable where Rule 173Q of the Central Excise Rules was also invoked and independently authorised penalty during the relevant period. The later inapplicability of Section 11AC did not invalidate an order that was otherwise supportable under an operative contemporaneous rule. The order deleting the penalty was therefore set aside and the penalty upheld. en-us Fri, 31 Jul 2009 00:00:00 +0530 Mon, 14 Jun 2010 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34494 Penalty for a period before insertion of Section 11AC of the Central Excise Act could not rest on that provision alone, but it remained sustainable where Rule 173Q of the Central Excise Rules was also invoked and independently authorised penalty during the relevant period. The later inapplicability of Section 11AC did not invalidate an order that was otherwise supportable under an operative contemporaneous rule. The order deleting the penalty was therefore set aside and the penalty upheld. Case-Laws Central Excise Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34494