https://www.taxtmi.com/caselaws?id=52285 Penalty and confiscation under the Central Excise Rules, 2001 could not be applied to a contravention alleged to have occurred in February 2001, before those rules came into force; the relevant conduct remained governed by the Central Excise Rules, 1944, so the impugned invocation was not sustained. Where the goods had remained in the factory and were otherwise satisfactorily accounted for, a mere alleged non-entry in records did not justify treating the matter as failure to account for the goods, and full pre-deposit of penalty could not be insisted upon. The order was therefore set aside and the appeals were to be heard on merits without pre-deposit. en-us Sat, 12 Apr 2003 00:00:00 +0530 Tue, 05 Oct 2010 09:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52285 Penalty and confiscation under the Central Excise Rules, 2001 could not be applied to a contravention alleged to have occurred in February 2001, before those rules came into force; the relevant conduct remained governed by the Central Excise Rules, 1944, so the impugned invocation was not sustained. Where the goods had remained in the factory and were otherwise satisfactorily accounted for, a mere alleged non-entry in records did not justify treating the matter as failure to account for the goods, and full pre-deposit of penalty could not be insisted upon. The order was therefore set aside and the appeals were to be heard on merits without pre-deposit. Case-Laws Central Excise Sat, 12 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52285