9911796707
TMI Blog2007 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 for alleged contravention of Rule 57GG and 4A of the Central Excise Rules, 1944. 2.The short question which arises for consideration before us is as to whether the said proceeding was maintainable in view of the fact that whereas the period of alleged contravention is said to be from 5-9-1995 to 7-9-1995, the provision of Section 11AC which was inserted in the Act by Act 33 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section be twenty-five per cent of the duty so determined : Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... munication of the order by which such increase in the duty takes effect. Explanation. - For the removal of doubts, it is hereby declared that - (1) the provisions of this section shall also apply to cases in which the order determining the duty under sub-section (2) of section 11A relates to notices issued prior to the date on which the Finance Act, 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
