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2014 (7) TMI 699 - AT - Central ExciseCompound Levy Scheme - manufacturing of hot re-rolled non-alloy steel bars - Determination of annual capacity - Annual Capacity Determination Rules, 1997 - Held that:- no proceedings could have been initiated under the Omitted Rules (Rule 96 ZQ, 96 ZP and 96 ZO) and after omission of Section 3A of the Act, with effect from 11th May, 2001, in the absence of any saving clause. - In the facts of this appeal, though the initiation of proceedings, by issue of a show cause notice was prior to omission of Rule 96 ZP i.e. prior to 1.3.2001, the proceedings culminated into an adjudication order dated 22.7.2004 only subsequent to omission of the relevant rule. In view of the clear pronouncement by the Gujarat High Court, determination of the appellant's liability, by the adjudication order as confirmed by the order of the ld. Commissioner (Appeals), cannot be sustained - Decided in favour of assessee.
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