TMI Blog2017 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the decision of the Apex Court is based on the very distinction. Since it not the case of omission of a rule but that of a Section, the entire premise of appeal does not survive - appeal dismissed - decided against Revenue. - Appeal No. ST/85926/16 - - - Dated:- 2-12-2016 - Mr. Raju, Member (Technical) Shri M.P. Damle, Asst. Commr (AR) for appellant Shri A.R. Krishnan, C.A. for respondent ORDER Per Raju The appeal is filed by the Commissioner of Service tax against the order of Commissioner (Appeals) invoking Section 80 for waiver of penalty imposed under Section 78 of the Finance Act, 1994. 2. Learned A.R. argued that Section 80 was revoked in May 2015 however, the Commissioner has adjudicated the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility acquired, accrued or incurred under any enactment so repealed; or (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture of punishment may be imposed as if the repealing Act or Regulation had not been passed. 4. The Hon ble Apex Court has observed as follows:- 37. In the case in hand Rule 10 or Rule 10A is neither a Central Act nor a Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision. 39. In the present case, as noted earlier, Section 6 of the General Clauses Act has no application. There is no saving provision in favour of pending proceeding. Therefore action for realisation of the amount refunded can only be taken under the new provision in accordance with the terms thereof. 40. The further question that arises for consideration in this connection is whether the Notification No. 267/77, dated 6-8-1977 by which Rule 10 was deleted contained any provision for continuance of the proceedings already initiated and whether Act 25 of 78 which introduced Section 11A of the Central Excise Act, adopted the legal device of creating a fiction by virtue of which a proceeding under Rule 10 could be deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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