https://www.taxtmi.com/caselaws?id=40503 A conviction cannot stand where it rests on a penal provision that was not in force on the date of the alleged offence. The text states that Section 9(2) of the Central Excises and Salt Act, 1944 had not been incorporated into the statute when the act occurred, so the guilty plea could not cure the fundamental defect of applying an inapplicable offence provision. The conviction and sentence were therefore set aside, and the matter was remitted for retrial under the law applicable at the material time. en-us Mon, 19 Apr 1976 00:00:00 +0530 Mon, 10 May 2010 10:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40503 A conviction cannot stand where it rests on a penal provision that was not in force on the date of the alleged offence. The text states that Section 9(2) of the Central Excises and Salt Act, 1944 had not been incorporated into the statute when the act occurred, so the guilty plea could not cure the fundamental defect of applying an inapplicable offence provision. The conviction and sentence were therefore set aside, and the matter was remitted for retrial under the law applicable at the material time. Case-Laws Central Excise Mon, 19 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40503