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2014 (9) TMI 714 - MADRAS HIGH COURTLevy of interest and penalty - Compounded levy scheme u/s 3A - payment of duty on the basis of Annual Capacity of Production (ACP) - Notification No. 48/97 CE(NT) dated 1.8.97 - Revenue Officials authority to levy penalty under the repealed provision - Held that:- Held that:- Amendment of notifications issued under Section 37 of Central Excise Act and validation of certain actions taken:- (1) The notifications of the Government of India, in the Ministry of Finance (Department of Revenue), numbers G.S.R.448 (E) dated the 1st August, 1997 G.S.R. 503 (E) dated the 30th August, 1997 and G.S.R.130(E) dated 10th March 1998, issued under Section 37 of the Central Excise Act, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified against each of them in column (3) of the Fourth Schedule, on and from the corresponding date mentioned in column (4) of that Schedule and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or any authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if, the notifications as amended by this sub-section had been in force at all material times. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. Therefore, the contentions raised by the appellant is not sustainable and the case law referred by the appellant has been considered by the Division Bench. As far as the penalty is concerned, the Commissioner (appeals) has reduced the penalty and the Tribunal was right in upholding the order of the Commissioner (Appeals).
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