2001 (3) TMI 416

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..... /97, E/1931-1932/98, E/CO/10-11/2001, E/1939-1941/98, E/ - 368 to 398/2001
Central Excise
S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ. REPRESENTED BY : S/Shri Saradha Kumar, Ramesh Anantha, S.K. Prakash, S. Raghu, Srinivasan, Shiva Prasad, K. Parameswaran, Menon, Pai, T. Rajeshwara Shastry, B.V. Kumar, K.S. Ranga and Palika, Advocates, for the Appellants. [Order per : G.A. Brahma Deva, Member .....

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..... ed by CENVAT Rules and as such old Modvat Rules were not omitted. This point has also been dealt with in our earlier Order. In our Order, it was clearly held that in the absence of the saving clause all the proceedings initiated under the old repealed rules would simply lapse and accordingly appeals are not maintainable following the ratio of the decision of the Supreme Court in the case of Kholap .....

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