2001 INSC 0017
                                    SUPREME COURT OF INDIA
                                     Commissioner of Central Excise

                                                      Vs.
                                           Elgi Equipments Ltd.
                                 SLP (C) No. ... (CC No. 9095) of 2000
                                   (S.S.M.Quadri and S.N.Phukan JJ.)

                                                 08.01.2001
                                                   ORDER
The Text below is only a summarized version of the order pronounced
High Court held that Section 11-AC is prospective in operation and illegality committed
prior to insertion of Section 11-AC cannot be subject matter of penalty under said provision.
Supreme Court upheld decision of High Court.

1  SpotLaw