9911796707
TMI Blog2014 (11) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... R) Per : Mr. M.V. Ravindran; This appeal is directed against OIO-16-23/COMMISSIONER/2006 dtd 30.10.2006. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the appellant is saddled with the Central Excise duty on the ground that they did not discharge the duty liability under the provisions of Rule 96 ZQ (ii) of the Central Excise Rules 1944. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently after the deletion/omission are not correct and the said proceeding are liable to be dropped as held at paragraph No. 17.4 of the said judgement. With respect, we reproduce the said paragraph 17.4: "17.4?Thus, any obligation or liability etc. acquired, accrued or incurred under Section 3A of the Act would not be saved by Section 6 of the General Clauses Act. The next question that ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely machinery provisions. Thus, any liability which accrues is under Section 3A of the Act. Accordingly, when the charging Section itself is deleted without any saving clause, no recovery under the said Section can be made by resorting to Rule 96ZQ of the Rules. Action, if any, can be taken only under the regular provisions of the Act." 5. As the facts in the current case are directly covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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