2001 (4) TMI 93 - HC - Central Excise

Summary

The High Court of Karnataka at Bangalore heard a petition regarding the imposition of a penalty prior to the introduction of certain sections of the Act. Referring to a recent Supreme Court decision, the High Court ruled that the penalty could not have retrospective application. The Tribunal had already set aside the duty demanded by the Department, making the penalty unjustified. The petition was dismissed, with no costs awarded.