https://www.taxtmi.com/caselaws?id=45860 The Supreme Court held that Section 11AC of the Central Excise Act, 1944, operates prospectively. Illegal acts predating its enactment cannot be penalized under this provision. The Court upheld the High Court's decision, dismissing the appeal. en-us Mon, 08 Jan 2001 00:00:00 +0530 Mon, 29 Dec 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45860 The Supreme Court held that Section 11AC of the Central Excise Act, 1944, operates prospectively. Illegal acts predating its enactment cannot be penalized under this provision. The Court upheld the High Court's decision, dismissing the appeal. Case-Laws Central Excise Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45860