CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act

Ram Eshchandra Shah Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Learned Counsel for the appellant argued that the penalties has been imposed under Section 11 AC of the Central Excise Act, 1944 read with 173 Q of the Central Excise Rules, 1944. He pointed out that the penalties under the provisions of Section 11 AC and Rule 173 Q cannot be imposed jointly.

He assert that interest under section 11 AB of the Act can only be demanded for the period after the said section was intro

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