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2014 (11) TMI 1110 - AT - Central ExciseEffect of omission of Section 3A - Rule 96 ZQ (ii) of the Central Excise Rules 1944 - SCN issued on 1999, 2000-01 and the same remained to be adjudicated - whether the Adjudicating Authority could have proceeded ahead and confirmed the demands after deletion of the provisions of Section 3A of the central Excise Act 1944 and Rules made there under without saving the clause? - Held that: - the issue is no more res integra and decided in the case of Krishna Processors [2012 (11) TMI 954 - GUJARAT HIGH COURT], where it was held that proceedings which are initiated at the time when the provisions were in statute but terminated subsequently after the deletion/omission are not correct and the said proceeding are liable to be dropped. Appeal allowed - decided in favor of appellant.
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