{"id":227405,"date":"2001-06-19T00:00:00","date_gmt":"2001-06-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-ms-power-tech-industries-on-19-june-2001"},"modified":"2018-10-19T10:04:40","modified_gmt":"2018-10-19T04:34:40","slug":"the-commissioner-of-central-vs-ms-power-tech-industries-on-19-june-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-ms-power-tech-industries-on-19-june-2001","title":{"rendered":"The Commissioner Of Central &#8230; vs M\/S Power Tech Industries on 19 June, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">The Commissioner Of Central &#8230; vs M\/S Power Tech Industries on 19 June, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Shri G.A. Brahma Deva  <\/p>\n<p> 1. This is an appeal filed by the Revenue. None appeared on behalf of the Respondents. On going though the issue involved herein we find that the matter itself can be disposed off, even in the absence of the Respondents. Accordingly we proceed to pass this order after hearing Smt Radha Arun for the Revenue.\n<\/p>\n<p> 2. It was submitted by the DR that the issue relates to imposition of penalty under Section 11 AC of the Act. It is settled position now that penalty under Section 11 AC is only prospective and not retrospective. This position has been confirmed by the Supreme Court.\n<\/p>\n<p> 3. In the facts circumstances and on going through the categorical findings given by the Commissioner in the impugned Order, we do not find any substance in the appeal filed by the Revenue. Accordingly appeal is dismissed.\n<\/p>\n<p>(Pronounced and dictated in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore The Commissioner Of Central &#8230; vs M\/S Power Tech Industries on 19 June, 2001 ORDER Shri G.A. Brahma Deva 1. This is an appeal filed by the Revenue. None appeared on behalf of the Respondents. On going though the issue involved herein we find that the matter itself [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-227405","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Central ... vs M\/S Power Tech Industries on 19 June, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-ms-power-tech-industries-on-19-june-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Central ... vs M\/S Power Tech Industries on 19 June, 2001 - Free Judgements of Supreme Court &amp; 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