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2019 (3) TMI 1377 - HC - Central ExciseWhether the omission of section 3A of the Central Excise Act, 1944 by section 121 of the Finance Act, 2001, without any savings clause would affect proceedings in respect of which action had already been initiated? Held that:- The learned Counsel for both the parties are ad-idem that in so far as substantial question of law framed by this Court is concerned, the said question is concluded by the judgment of this Court in the case of COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, PANAJI-GOA VERSUS M/S SHIVAM ISPAT (P) , LTD. [2019 (1) TMI 709 - BOMBAY HIGH COURT] and accordingly the impugned order passed by the CESTAT can be set aside and the appeals preferred by Assessee can be restored to the file of the CESTAT with a direction to dispose of these appeals on its own merits and in accordance with law.
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