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2014 (12) TMI 156 - CESTAT NEW DELHICompounded Levy Scheme - Notification No. 36/98-C.E., dated 10-12-1998 - discharge of duty liability under Rule 96ZQ read with Notification No. 41/98-C.E., dated 10-12-98 - Held that:- All proceedings which were pending as on 11-5-2001, even if initiated prior to omission of Rule 96ZQ would thereafter automatically lapse and no order could be passed if they were not concluded at the time of omission of Section 3A w.e.f. 11-5-2001. In this judgment, the Hon’ble High Court has also considered the judgment of Punjab & Haryana High Court in the case of Shree Bhagwati Steel Rolling Mills v. CCE, Chandigarh reported in [2006 (10) TMI 17 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)] and expressed its disagreement. In view of the above judgment of the Hon’ble Gujarat High Court, which is based on the judgment of the Apex Court in the case of Rayala Corporation Ltd. (1969 (7) TMI 109 - SUPREME COURT OF INDIA) and Kolhapur Cane Sugar Works Ltd. (2000 (2) TMI 823 - Supreme Court of India), after omission of Rule 96ZQ w.e.f. 1-3-2001 and omission of Section 3A of the Act without saving clause w.e.f. 11-5-2007, the proceedings initiated prior to omission which had not been concluded as on 11-5-2001 would lapse. In this case, though, initially the show cause notice issued prior to 1-3-2001 had been adjudicated by the Asstt. Commissioner, the Commissioner (Appeals) had set aside the orders and had remanded the matter for part of the period of dispute to the Asstt. Commissioner for de novo adjudication and de novo proceedings were concluded in 2004, long after omission of Rule 96ZQ w.e.f. 1-3-2001 and Section 3A w.e f. 11-5-2001 without any serving clause and therefore the same would lapse. - Decided against Revenue.
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