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2012 (5) TMI 544 - AT - Central ExciseDuty demand - Introduction of new scheme of levy and collection of excise duty on steel rolling mills on the basis of their annual production capacity under Section 3A - Commissioner after considering the parameters furnished by the appellant fixed the APC and duty thereof - he appellant working under the APC did not discharge their duty liability as fixed by the Commissioner from time to time and on the fixed dates as prescribed under the Rules and the Notification issued there under during the period September 1997 to March 2000 - Held that:- after the omission of Rules 96ZQ, 96ZP and 96ZO of Central Excise Rules, 1944 with effect from 1-3-2001, no proceeding could have been initiated there under and after omission of Section 3A of the Central Excise Act, 1944 with effect from 11-5-2001 without any saving clause, no pending proceedings under the said rules which had not been concluded before the omission came into effect, could be concluded thereafter - impugned order is not sustainable and has to be set-aside since in this case, the order-in-original was passed on 30-10-2003 i.e. after the Section 3A of Central Excise Act, 1944 was amended - Following decision of KRISHNA PROCESSORS Versus UNION OF INDIA [2012 (11) TMI 954 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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