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2018 (5) TMI 110 - RAJASTHAN HIGH COURTWhether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - respondents raised preliminary objection that the amount involved is covered by the circular. Held that: - the issues are answered in favour of the department but looking to the fact that the tax amount involved is covered by the circular. Therefore, we clarify that the parties in future will be covered by the decision of Supreme Court in the case of Shree Bhagwati Steel Rolling Mills v. Commr. of Central Excise [2015 (11) TMI 1172 - SUPREME COURT]. Appeal disposed off.
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