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2019 (5) TMI 142 - BOMBAY HIGH COURTInterpretation of statute - Whether the proceeding relating to breaches committed under the erstwhile Modvat Credit Rules could be continued/initiated after its withdrawal and substitution by new Rules? HELD THAT:- In view of section 38A of the Act (inserted in 2001 with retrospective effect from 1994) the proceedings relating to breaches committed under the erstwhile Rules would be saved and not abort. The substantial question has to be answered in the negative i.e in favour of the Revenue - Appeal allowed.
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