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TMI Blog2008 (8) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal, which is against an order passed by the ld. Commissioner of Central Excise in adjudication of a show cause notice, wherein the benefit of Notification No. 4/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Heavy Vehicles Factory (Avadi) to apply to the jurisdictional Asst. Commissioner/Deputy Commissioner for permission to procure duty-free parts of battle tanks from the appellants for use in the manufacture of battle tanks. The Asst. Commissioner/Deputy Commissioner would grant such permission after collecting the requisite undertaking and bond from the applicant. The application containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty was prescribed subject to the same condition as was stipulated under Notification No. 6/2002-C.E., The adjudicating authority, however, denied the benefit of the new Notification on the ground that the aforesaid condition should have been complied with under, and during the currency of, the new Notification. The ld. consultant, arguing for the assessee, submits that the condition prescribed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act contains the requisite saving provision. Under this Section of the Act, where a Notification issued under the Act is rescinded or superseded, such rescission or supersession shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under the Notification superseded or rescinded. By following the procedure prescribed under the aforesaid Rules, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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