2001 (1) TMI 90

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Full Text of the Document

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....orney General, we are in entire agreement with the view expressed by the High Court that Section 11AC of the Central Excise Act, 1944, is prospective in operation and the illegality committed prior to insertion of Section 11AC in the Act, cannot be the subject matter of penalty under the said provision. 3. The learned Attorney General has placed reliance on the judgment of this Court in Mithile....