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TMI Blog2013 (12) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944, the omission or otherwise of Rule 96ZO(3) of the Rules would not affect any obligation or liability that had already accrued or incurred – thus, the contention that omission of Rule 96ZO(3) of the Rules would render adjudication of proceedings of abatement based upon Rule 96ZO(3) of the Rules a nullity, are without merit – Decided against Appellant. - CEA No.100 of 2011 - - - Dated:- 20-9-2013 - CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON For the Appellant : Mr. Rupesh Kumar, Advocate For the Respondent : Mr. Sukhdev Sharma, Advocate, RAJIVE BHALLA, J. The appellant challenges orders dated 20.05.2009 and 09.10.2003, passed by the Customs, Excise and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of this Court in Shree Bhagwati Steel Rolling Mills V/s Commissioner of Central Excise, Chandigarh , 2007(207) ELT 58 (P H), but was answered against the assessee by placing reliance upon Section 131 of the Finance Act, 2001, in the context of omission of Section 38A of the Central Excise Act, 1944. It was held that in view of Section 38A of the Central Excise Act, 1944 introduced by Section 131 of the Finance Act, 2001, there is no question of proceedings initiated prior to omission of the Section and/or its deletion being rendered null and void. We have heard counsel for the parties, perused the impugned orders and upon due consideration of the arguments addressed, are not inclined to grant any relief to the appellant. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g abatement by taking into consideration Rule 96ZO(3) of the Rules, could not have been passed. A perusal of the precedents relied by the appellants reveals that omission of a Rule as opposed to a mere repeal or deletion, does not confer legitimacy on pending proceedings as they would necessarily come to an end but as we are satisfied that this principle of law does not apply to the present controversy, are not inclined to accept this plea. While considering a similar controversy, a Division Bench of this Court in Shree Bhagwati Steel Rolling Mills V/s Commissioner of Central Excise, Chandigarh's case (supra), held as follows: - 20. We, however, need not go into the question in further detail as we find that vide Section 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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