9911796707
TMI Blog2012 (5) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellant is engaged in the manufacture of re-rolling product falling under Chapter 72 of Central Excise Tariff Act, 1985. During the year 1997 a new Section 3A was introduced by the Govt. and Rules were framed thereunder i.e. the Hot Re-rolling Steel Mills Annual Production Capacity Determination Rules, 1997. Under these rules, the new scheme of levy and collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir duty liability as fixed by the Commissioner from time to time and on the fixed dates as prescribed under the Rules and the Notification issued there under during the period September 1997 to March 2000. The appellants were issued five show cause notices demanding Central Excise duty to the tune of Rs. 7,40,690/- and also invoked provisions of Rule 96ZP(3)(ii) of Central Excise Rules, 1944 for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-3-2012 [since reported in 2012 (280) E.L.T. 186 (Guj.)] have held that, after the omission of Rules 96ZQ, 96ZP and 96ZO of Central Excise Rules, 1944 with effect from 1-3-2001, no proceeding could have been initiated there under and after omission of Section 3A of the Central Excise Act, 1944 with effect from 11-5-2001 without any saving clause, no pending proceedings under the said rules which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
