9911796707
TMI Blog2013 (12) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant submits that as Rule 96ZO of the Central Excise Rules, 1944 (hereinafter referred to as the 'Rules') was omitted vide Notification No.6 of 2001 dated 01.03.2001, the order disallowing abatement based upon factors and conditions set out in the above Rule, is illegal. It is further contended that as Rule 96ZO of the Rules was omitted, it cannot be applied to pending proceedings. The obligation of the respondents to grant abatement was to be considered without reference to Rule 96ZO of the Rules. It is further submitted that as the notification omitting Rule 96ZO of the Rules does not contain a saving clause, the impugned orders based upon Rule 96ZO of the Rules are null and void and should, therefore, be set aside. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity was worked out at Rs.60 lacs per annum vide order dated 14.10.1997. The appellant filed an abatement claim under Rule 96ZO, alleging closure of their furnace from 02.12.1997 to 09.12.1997, 20.12.1997 to 01.01.1998, 10.01.1998 to 27.01.1998, 04.02.1998 to 14.02.1998, 04.03.1998 to 17.03.1998 and 02.12.1997 to 19.12.1997, 01.01.1998 to 09.01.1998, 27.01.1998, 3rd and 4th February, 1998. The abatement claim was disallowed on 09.10.2003 for failure to adhere to obligations placed by the above Rule. The appellant filed an appeal before the CESTAT which was dismissed. During the course of proceedings, the appellant was allowed to amend grounds of appeal. The appellant has raised an additional ground pertaining to omission of Rule 96ZO(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; "38A. Effect of amendments, etc., of rules, notifications or orders.- Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not- (a) revive anything not in force or existing at the time at which the amendment, repeal supersession or rescinding takes effect; or (b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or (c) affect any right, privilege, ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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