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2012 (8) TMI 290 - AT - Central ExciseChallenge the jurisdiction of the appellate authority - Order passed u/s 3A - AO contested against the belated challenge - Held that:- That it is permissible for the petitioners to challenge the validity of the impugned orders on the ground of lack of jurisdiction even at stage, though the same had not been raised before the adjudicating authority - after the omission of rules 96ZQ, 96ZP and 96ZO of the Rules with effect from 1st March, 2001 no proceedings could have been initiated there under and after the omission of section 3A of the Act with effect from 11th May, 2001, without any saving clause, no pending proceeding under the said rules which had not been concluded before the omission came into effect, could be concluded thereafter - in favour of assessee.
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