https://www.taxtmi.com/caselaws?id=48035 Section 11AC of the Central Excise Act, 1944, as a penal provision imposing mandatory penalty, cannot apply to conduct completed before its insertion unless the statute clearly provides retrospective operation. Applying it to an earlier alleged contravention would amount to impermissible retrospective penal operation. The assessee's position that the provision could not be invoked for the relevant pre-insertion period was upheld, and the challenge to the impugned order failed. 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 Section 11AC of the Central Excise Act, 1944, as a penal provision imposing mandatory penalty, cannot apply to conduct completed before its insertion unless the statute clearly provides retrospective operation. Applying it to an earlier alleged contravention would amount to impermissible retrospective penal operation. The assessee's position that the provision could not be invoked for the relevant pre-insertion period was upheld, and the challenge to the impugned order failed. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48035