2012 (6) TMI 783

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..... existence at the material period during March 2005 to November 2006 - Held that: - the appellants are directed to predeposit 10% of the penalty amounts in each case within four weeks from today and report compliance on 20.7.2012 - appeal disposed off - decided partly in favor of appellant. - E/S/107 & 113/2012 in E/198 & 213/2012 - Stay Order No.389 & 390/12 - Dated:- 1-6-2012 - Dr. Chittara .....

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..... l appearing for M/s. Sri Amman Steels argues that the alleged offence is covered under Rule 26(2)(i) but the said provision was introduced in the law only on 1.3.2007 and was not in existence at the material period during March 2005 to November 2006. He further argues that in the absence of any legal provision for imposition of penalty, the appellants cannot be penalized under Rule 25 which is not .....

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