TMI Blog2012 (10) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter. The proceedings culminating into the impugned orders in the present case having been initiated/concluded after the omission of Rules 96ZQ, 96ZP and 96ZO of the Rules and Section 3A of the Act are, therefore, without any authority of law and as such, cannot be sustained. - E/1235/2009 - - - Dated:- 20-9-2012 - MR.M.V. RAVINDRAN, AND MR. B.S.V. MURTHY, JJ. Represented by: Shri Paritosh Gupta, Adv.: for Assessee. Ms. Mallika Mahajan, Jt. CDR (A.R.): for the Revenue. Per: M.V. Ravindran: This appeal is directed against Order-in-Original No.IV/16-362/MP/98-P, dt.19.01.2005. 2. The relevant facts that arise for consideration are that the appellant vide their Letter dt.03.04.2000 lodged a claim of abateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority. 7. We find that the entire issue now is non-starter inasmuch as Hon'ble High Court in the case of Krishna Processors (supra) had framed the following questions of law arising before them. (i) Whether in view of the omission of Rule 96ZQ of the Rules with effect from 1st March, 2001, the adjudicating authority could thereafter have initiated action for breach thereof by issuance of show cause notice and/or could have continued with the proceedings initiated but not concluded prior thereto? (ii) Whether any obligation or liability incurred under Section 3A of the Act is saved by Section 6 of the General Clauses Act and whether after the omission of Section 3A of the Act with effect from 11th May, 2001 proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated under Rules 96ZQ, 96ZO and 96ZP could continue. Whereas after the omission of Section 3A of the Act, no action whatsoever could be initiated, continued or taken under the said provision or the rules framed thereunder or framed in respect thereof. In the circumstances, the contention raised on behalf of the petitioners that as vide clause 7 of notification dated 1st March, 2001, Rules 96ZO, 96ZP and 96ZQ were omitted without any saving clause and Section 3A was also omitted vide Section 121 of the Finance Act, 2001 on 11th May, 2001 without any saving clause, all proceedings which were pending as on 11th May, 2001 as regards Rules 96ZO, 96ZP and 96ZQ would thereafter automatically lapse, merits acceptance. Consequently, no orders could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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