9911796707
TMI Blog2006 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... arise from OIO No. 137 138/05 dated 30-6-2005 confirming demands in terms of Section 3A of Central Excise Act read with Rule 96ZP(3) of Central Excise Rules 1944. The monthly duty liability was fixed at Rs. 2,13,000/- as per the Annual Capacity Determination Order No. IV/l6-51-97 C.X dated....-9-1997 as for the month of February and March 98. Show cause notice was issued to confirm the defaulted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bannary Amman Steels and Others by Final Order No. 1620-1627/06, dated 3-10-2006. He submits that the revenue cannot take a plea that the demands pertain to a period prior to deletion of Section 3A of the Act and as the saving clause has been deleted subsequently, the demands pertaining to earlier periods could be confirmed. He submits that there is no deletion of powers of the Tribunal to deal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of show cause notice having been issued before the assessments were finalized. Hence, the issue of show cause notice was held to be not sustainable in view of deletion of Section 3A of the CE Act. 3. On a careful consideration, I notice that all these pleas have been dealt with in the cited cases. It has been clearly laid down that in view of the deletion of Section 3A without a saving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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