2006 (3) TMI 639

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..... der per : Justice R.K. Abichandani, President]. It is stated that Section 3A of the Central Excise Act was omitted with effect from 11-5-2001 and the Order-in-Original was made on 16-11-2001 under Rule 96ZP(3), which could not have been made in view at the omission of Section 3A and the ratio of the decision of the Tribunal in Kundi Alloys Pvt. Ltd. v. Commissioner of Central Excise, Goa rep .....

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