1999 (3) TMI 238

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..... This Stay Petition No. 466/98, when the matter came up for hearing it was found that question involved of levy of penalty only. It was therefore decided that the appeal itself will be disposed of with the consent of both the sides after waiving the pre-deposit. 2. In this case a show cause notice was issued on 1/4-5-1999 for recovery of duty of Rs. 44,80,393/-. The cause of the demand of d .....

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..... erjee appearing on behalf of the appellants contends before us that the impugned show cause notice was issued for the period from 1-4-1993 to August, 1997 and the Section 11AC has been put under the statute book from September, 1996 only. It is contended that the invocation of the mandatory penalty for the period in question cannot be made inasmuch as the provision of Section 11AC has been made on .....

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