2002 (4) TMI 72 - HC - Central Excise

Summary

The Revenue filed a petition challenging the Tribunal's decision to vacate a penalty equal to duty under Section 11AC of the Central Excise Act, 1944. The Tribunal's decision was upheld as Section 11AC was not retrospective. The Revenue's request to proceed under Rule 173Q was rejected as it was not raised before the Tribunal. The petition was dismissed.