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TMI Blog2019 (6) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... and Abhijeet Shrivastava, Advocates, for the Petitioner. Shri Vikram Banerjee, ASG, K. Radhakrishnan, Senior Advocate, B. Krishna Prasad, AOR, Parveen Gautam, Nalin Kohli, Ankit Roy and Ms. Namisha Chadha, Advocates , for the Respondent. ORDER Leave granted. 2. Heard Learned Counsel for the parties, since a short question, that too pure question of law is involved in the instant case. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to them and asked to show cause as to why excise duty along with penalty under Section 11AC of the Central Excise Act, 1944 ('the Act') be recovered from the appellant. The Joint Commissioner Customs & Central Excise, Indore after taking into consideration the reply of the appellant directed recovery of tax Rs. 4,19,870/- and 100% mandatory penalty under Section 11AC of the Act. The appellant pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty is concerned. The respondent also filed an appeal before the CESTAT against the order dated 29-8-2003 passed by the Commissioner (Appeals). The CESTAT vide its order dated 7-10-2004 allowed the respondent's appeal thereby quashing the order dated 29-8-2003 passed by the Commissioner (Appeals) restoring the order dated 31-3-2000 passed by the adjudicating authority. The appellant challenged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty could also be imposed under the aforesaid provision for the period prior to 28-9-1996 inasmuch as Section 11AC of the Act under which the penalty proceedings were initiated, was brought on the statute book by amendment only w.e.f. 28-9-1996. It is held by the High Court itself in the impugned judgment that Section 11AC is prospective in nature. In spite of that the High Court has upheld the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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