1997 (10) TMI 209

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....ilak, JDR, for the Respondent. [Order]. -  By the impugned order, the Commissioner of Central Excise, Indore has confirmed a duty demand of Rs. 40,326/- on welding electrodes admittedly cleared by the appellants without payment of duty in November, 1994 and has imposed a penalty of a like amount under Rule 173Q of the Central Excise Rules read with Section 11A of the Central Excise Act,....

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....Shillong reported in 1997 (20) RLT 64. Further, he submits that no penalty is imposable under Section 11A as the provisions are applicable to cases where the show cause notices have been issued on or after the date of enactment of the Finance Bill, 1996, which was enacted on 28-9-1996. He relies upon the Board's Circular F. No. 354/118/96/TRU, dated 6-1-1997 in support of his contention. 3.&ems....