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2013 (12) TMI 1478 - HC - Central ExciseValidity of Tribunal's order - omission of Section 3A of the Central Excise Act, 1944 with effect from 11-5-2001 and also the omission of Rules 96ZO and 96ZP of the Central Excise Rules, 1944, with effect from 1-3-2001 - Held that:- provisions of Section 38A of the Central Excise Act, 1944, inserted by Section 131 of the Finance Act, 2001, are applicable in respect of the obligations and liabilities incurred under Rules 96ZO and 96ZP before they were omitted by Rule 7 of the Central Excise (Third Amendment) Rules, 2001, notwithstanding the omission of Section 3A with effect from 11-5-2001 by the Finance Act. - there is no challenge to the validity of the Finance (No. 2) Act, 2009 (Act No. 33 of 2009) the relief sought for in the Civil Miscellaneous Appeal cannot be granted. - Decided against assessee.
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