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2015 (9) TMI 205

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..... s them and if final relief has not been granted, shall not be granted, however, savings of the nature contained in Section 6 of General Clause Act or Special Act may modify the position. Therefore, operation of repeal or deletion as to the future and the past largely depends on the savings applicable. - by way of Section 111 of the Finance (No.2) Act, 2009, any action done or purported to be done pursuant to the notification dated 1st August, 1997, i.e. enactment of Rule 96ZO of the Central Excise Rules, 1944 were saved and held to be valid. Therefore, imposition of penalty against the petitioner by the order dated 06.08.2002 as confirmed / upheld by the Apex Court is valid and does not require any interference. - Decided against assessee. .....

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..... etitioner. Petitioner furnished his reply to the show cause notices and ultimately, vide impugned order dated 06.08.2002, penalty of ₹ 17,50,484/- was imposed against the petitioner (equivalent to the excise duty due) under proviso 3 (ii) of Rule 96ZO (3) of the Central Excise Rules, 1944. Feeling aggrieved, petitioner has preferred Statutory Appeal before the Commissioner (Appeals). Commissioner (Appeals), vide order dated 05.07.2004, was pleased to reduce the penalty from ₹ 17,50,484/- to ₹ 75,000/- only. Petitioner paid entire excise duty alongwith 18% interest and amount of penalty of ₹ 75,000/- as directed by the Commissioner (Appeals) vide order dated 05.07.2004. Thereafter, Revenue preferred appeal before the .....

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..... herefore, Dharmendra Textile s case squarely applies. A new point is sought to be agitated before us relatable to imposition to penalty. It is open to the assessee to work out his rights, if so advised, in accordance with law. I.A. No. 2 is dismissed. Thereafter, petitioner has preferred present writ petition challenging the order dated 06.08.2002 and recovery of penalty pursuant thereto. In view of the facts as discussed hereinbefore, it is clear on the record that order dated 06.08.2002 impugned in the present writ petition was upheld by the Hon ble Apex Court vide order dated 1st December, 2008, annexure No. 6 to the writ petition. Since, impugned order dated 06.08.2002, stood upheld / confirmed by the Apex Court, vide judgm .....

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..... ion 37 of the Central Excise Act, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified against each of them in column (3) of the Fourth Schedule, on and from the corresponding date mentioned in column (4) of that Schedule and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times. (2) Notwithstanding the omission of Sec .....

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..... maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods under the said notifications, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or 0mitted to be done as if the amendments made by sub-section (1) had been in force at all material times. (c) recovery shall be made of such amounts of duty or interest or penalty or find or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendments made by sub-section (1) had been in force at all material times. Explanation. For the removal of doubts, it is hereby declared that no a .....

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..... ut a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in Section 6 or in special Acts may modify the position. Thus the operation of repeal or deletion as to the future and the past largely depends on the savings applicable. In a case where a particular provision in a statute is omitted and in its place another provision dealing with the same contingency is introduced without a saving clause in favour of pending proceedings then it can be reasonably inferred that the intention of the legislature is that the pending proceeding shall not continue but .....

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