TMI Blog2014 (11) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3A of the central Excise Act 1944 and Rules made there under without saving the clause? - Held that: - the issue is no more res integra and decided in the case of Krishna Processors [2012 (11) TMI 954 - GUJARAT HIGH COURT], where it was held that proceedings which are initiated at the time when the provisions were in statute but terminated subsequently after the deletion/omission are not corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999, 2000-01 and the same remained to be adjudicated. The adjudication of the said show cause notice took place and the impugned order was passed on 30th Oct. 2006. We find strong force in contentions raised by the Ld Counsel that he issue is no more res integra Adjudicating Authority could not have proceeded ahead and confirmed the demands after deletion of the provisions of Section 3A of the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the omission of Section 3A of the Act with effect from 11th May, 2001 proceedings initiated under Rules 96ZQ, 96ZP and 96ZO of the Rules would survive, or in other words what would be the position of obligations or liabilities incurred under Rules 96ZQ, 96ZP and 96ZO of the Rules after the omission of Section 3A. As noticed earlier, Rule 96ZQ of the Rules only lays down the procedure to be follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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