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 introduced in the statute book with effect from 28.09.1996. Section 11 AC came into statute book with effect from 28.09.1996 i.e...