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2015 (10) TMI 1039 - PUNJAB AND HARYANA HIGH COURT

2015 (10) TMI 1039 - PUNJAB AND HARYANA HIGH COURT - 2015 (324) E.L.T. 256 (P & H) - Whether the provisions of Section 38A of the Central Excise Act, 1944 inserted by Section 131 of the Finance Act, 2001 (validation of action taken has been provided for by virtue of Section 132 of the Finance Act, 2001) shall be applicable in respect of obligation & liabilities incurred under Rules 9620, 96ZP & 96ZQ of erstwhile Central Excise Rules 1944 before the same were omitted, notwithstanding the omission .....

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the ground that Rule 96ZQ and Section 3A have been omitted on 31.03.2001 and 11.05.2001 and for arriving at this conclusion, theTribunal relied upon the judgment of the Gujarat High Court in the case of Krishna Processors vs. Union of India, [2012 (11) TMI 954 - GUJARAT HIGH COURT]. However, there are several Division Bench judgments of this Court which have taken a contrary view. The first judgment was in the case of Shree Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise, Chandig .....

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bstantial question of law:- i) Whether the provisions of Section 38A of the Central Excise Act, 1944 inserted by Section 131 of the Finance Act, 2001 (validation of action taken has been provided for by virtue of Section 132 of the Finance Act, 2001) shall be applicable in respect of obligation & liabilities incurred under Rules 9620, 96ZP & 96ZQ of erstwhile Central Excise Rules 1944 before the same were omitted, notwithstanding the omission of Section 3A w.e.f. 11.05.2001 The period of .....

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