Pernod Ricard India (P) Ltd. vs The State Of Madhya Pradesh

The Supreme Court ruled that the substituted rule for penalty under the Madhya Pradesh Excise Act, 1915, which was enacted in 2011, should apply to pending proceedings rather than the old rule from 2009-10. The Court emphasized that applying the new rule, which reduces the penalty, aligns with the legislative intent to balance crime and punishment. Consequently, the appeal was allowed, and the imposition of a higher penalty under the previous rule was set aside.