https://www.taxtmi.com/caselaws?id=48035 The Supreme Court ruled that invoking Section 11AC of the Central Excise Act for contravention of rules before its insertion would constitute impermissible retrospective operation. Referring to precedent, the Court held that penal provisions like Section 11AC cannot apply retroactively to acts predating their enactment. Consequently, the Court dismissed the Special Leave Petition, affirming the lower court's decision that the proceeding under Section 11AC was not maintainable for contraventions occurring prior to its introduction. en-us Fri, 20 Jul 2007 00:00:00 +0530 Fri, 18 Apr 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48035 The Supreme Court ruled that invoking Section 11AC of the Central Excise Act for contravention of rules before its insertion would constitute impermissible retrospective operation. Referring to precedent, the Court held that penal provisions like Section 11AC cannot apply retroactively to acts predating their enactment. Consequently, the Court dismissed the Special Leave Petition, affirming the lower court's decision that the proceeding under Section 11AC was not maintainable for contraventions occurring prior to its introduction. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48035