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2017 (1) TMI 1021 - HC - Central ExciseWhether assessee is not liable to pay duty, penalty and interest under the provisions of Rule 96ZQ 5 (i) and 96ZQ (ii) of the Central Excise Rules, 1944 read with Section 3-A of the Central Excise Act, 1944, in the light of the fact that the said Rules 96ZO, 96ZP and 96ZQ were omitted w.e.f 01.03.2001 and the said Section 3A was omitted w.e.f 11.05.2001, although the duty, penalty and interest are pertaining to the period prior to the dates of omission of the said Rules and the Section 3A of the Central Excise Act? Held that: - the issue is concluded against the Revenue by the Hon'ble Supreme Court in the decision rendered in the case of Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr. [2015 (11) TMI 1172 - SUPREME COURT], where it was held that When Section 6 speaks of the repeal of any enactment, it refers not merely to the enactment as a whole but also to any provision contained in any Act. Thus, it is clear that if a part of a statute is deleted, Section 6 would nonetheless apply. Appeal dismissed - decided against Revenue.
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