https://www.taxtmi.com/caselaws?id=46242 Section 11AC penalty under the Central Excise Act could not be applied retrospectively to past conduct, so the penalty order for the relevant period was unsustainable. The Revenue also could not invoke Rule 173Q of the Central Excise Rules at the reference stage because that basis had not been raised before the Tribunal and was outside the framed question of law. On that footing, no referable question of law arose for consideration and the Revenue's petition failed. en-us Mon, 01 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46242 Section 11AC penalty under the Central Excise Act could not be applied retrospectively to past conduct, so the penalty order for the relevant period was unsustainable. The Revenue also could not invoke Rule 173Q of the Central Excise Rules at the reference stage because that basis had not been raised before the Tribunal and was outside the framed question of law. On that footing, no referable question of law arose for consideration and the Revenue's petition failed. Case-Laws Central Excise Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46242