TMI Blog2017 (1) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 and the said Section 3A was omitted w.e.f 11.05.2001, although the duty, penalty and interest are pertaining to the period prior to the dates of omission of the said Rules and the Section 3A of the Central Excise Act? Held that: - the issue is concluded against the Revenue by the Hon'ble Supreme Court in the decision rendered in the case of Shree Bhagwati Steel Rolling Mills v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, the Tribunal ], the Revenue has preferred the present Tax Appeal to consider the following questions of law : [A] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the respondent-assessee is not liable to pay duty, penalty and interest under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZQ 5 (ii) of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944, in the light of the fact that the said Rules 96ZO, 96ZP and 96ZQ were omitted w.e.f 01.03.2001 and the said Section 3A was omitted w.e.f 11.05.2001, when omission of the said Section is saved by insertion of Section 38A of the Central Excise Act, 1944? 2. Heard Shri Ankit Shah, learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise Anr., reported in (2016) 3 SCC 643. 4. Shri Ankit Shah, learned advocate appearing on behalf of the appellant has fairly conceded that now in view of the decision of the Apex Court in the case of Shree Bhagwati Steel Rolling Mills [Supra], the issue is concluded against the Revenue. 5. In view of the above undisputed facts, the present Tax Appeal deserves to be dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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