2000 (8) TMI 400 - AT - Central Excise

Summary

The Revenue filed a reference application against an order confirming penalty and duty under Sections 11AB and 11AC of the Central Excise Act from April 1993 to March 1996. The Tribunal rejected the application, stating that the provisions have prospective applicability and no penalty or interest could be imposed during the period of the offense. The application was deemed to have no merit and was rejected.