2010 (12) TMI 319

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..... al of Compounded Levy Scheme cannot affect their right - case of Kisan Sahkari Chini Mills Ltd. Vs. CCE Kanpur - (2001 - TMI - 48888) followed - the abatement claimed allowed. - E/1225/2010 - - - Dated:- 16-12-2010 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Shri Paritosh Gupta, Adv. for the Assessee; Shri R.S. Srova, JDR for the Revenue. Mrs. Archana Wadhwa: As per th .....

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..... asis w.e.f. 1.3.01. As such, it stand held by the authorities below that from 16.2.01 to 28.2.01, the period of 15 days for grant of abatement, as envisaged in terms of erstwhile Rule 96ZQ(7), has not been fulfilled and fall short of 3 days, the abatement cannot be granted. 3. As against the above, it is the appellant s contention that Rules were omitted before completion of 15 days and as such .....

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..... notification, is amended, repealed, superseded or rescinded, the same shall not affect any right, privilege, obligation or liability acquired, accrued under the rule, notification so amended/repealed or rescinded. Inasmuch as the appellant acquired the right under Compounded Levy Scheme, to claim abatement of duty, in respect of their one stenter, which remained closed continuously for the period .....

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