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2016 (8) TMI 384 - MADRAS HIGH COURTWhether the Tribunal failed to appreciate the law that the omission of Section 3A of the Central Excise Act, 1944 is an Amendment to the Central Excise Act, 1944 and is saved by Section 6A of the General Clauses Act, 1897 - Held that:- by applying the decision of Hon'ble Supreme Court in the case of M/s.Shree Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise & Anr. [2015 (11) TMI 1172 - SUPREME COURT], upholding compounded levy scheme, striking down the notification as invalid and inoperative, should be treated as a nullity. Therefore, the answer is affirmative and requires to be adjudicated afresh, by the Tribunal. - Matter remanded back
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