TMI Blog2017 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rules - Appeal allowed. - Appeal No. E/451/07 - - - Dated:- 19-10-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri D.R. Gadekar, Consultant for appellant Shri V.K. Shastri, Asst. Commr (AR) for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. BPS (168) 198/2004/6003 dated 31.03.2004 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is required to discharge the Central Excise duty for the period January 2000 to March 2000 as per the Compounded Levy Scheme and annual production of capacity fixed by the Commissioner of Central Excise, Aurangabad. It is the case of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been applied by the appellant by writing a letter on 29.08.1998 which indicates that their factory is closed. 7. On perusal of the records, we find that the appellant is not disputing that they had been functioning under Compounded Levy Scheme during the period in question i.e. January 2000 to March 2000. It is the case of appellant that during the period also the factory was closed. We find that this argument of the learned Counsel has no basis as the only document produced before us is a letter dated 29.08.1998 which indicates that the factory of the appellant was closed since September 1997 but the CCE and Customs, Aurangabad had fixed the annual capacity of production on 26 .10.1998 for the period in question which has not been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 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 proceedings initiated under the Rules 96ZQ, 96ZP and 96ZO of the Rules would survive (iii) Whether Section 38A of the Act saves all obligations and liabilities incurred under Rule 96ZQ of the Rules If yes, whether the said position would prevail even after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to omission of Rule 96ZP but the adjudication order was subsequent to 1-3-2001, the adjudication order as confirmed by the order of the Commissioner (Appeals), which is impugned in Central Excise Appeal No. 397 of 2005, must also perish. 12. On the analysis above, these appeals are allowed. Consequently, the respective adjudication orders as confirmed by the orders of the Commissioner (Appeals) are quashed. No order as to costs. 7.2 In view of the foregoing, we hold that the impugned order is unsustainable and liable to be set aside on the face of the authoritative judicial pronouncements as indicated herein above. 8. The impugned order is set aside and the appeal is allowed. ( Order pronounced in Court on 19.10.16 ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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