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TMI Blog2014 (9) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 10th March 1998, issued under Section 37 of the Central Excise Act, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified against each of them in column (3) of the Fourth Schedule, on and from the corresponding date mentioned in column (4) of that Schedule and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or any authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if, the notifications as amended by this sub-section had been in force at all material times. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for penalty also. The appellant who was liable to pay duty for the period from April 1999 to March 2000, worked out to ₹ 23,37,816/-, paid the amount but not on the due dates and thereby contravened the Rules. Therefore, a show cause notice was issued for payment of interest as well as penalty. 3. The appellant replied to the show cause notice. According to the appellant, they are manufacturing MS Angles, Rectangular bars, and twisted bars and clearing the goods under compounded levy scheme and therefore, they are not liable for interest and penalty. However, the original authority found that the appellant is liable to pay interest and penalty and imposed penalty of ₹ 23,37,816/- and demanded an interest of ₹ 25,252/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions of Section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in Section 6 or in special Acts may modify the position. Thus the operation of repeal or deletion as to the future and the past largely depen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (1) The notifications of the Government of India, in the Ministry of Finance (Department of Revenue), numbers G.S.R.448 (E) dated the 1st August, 1997 G.S.R. 503 (E) dated the 30th August, 1997 and G.S.R.130(E) dated 10th March 1998, issued under Section 37 of the Central Excise Act, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified against each of them in column (3) of the Fourth Schedule, on and from the corresponding date mentioned in column (4) of that Schedule and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or any authority, any action taken or anything done or purported to have been taken or done under the said notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, shall be deemed to be and shall be deemed always to have been, as validly taken or done or omitted to be done as if the amendments made by sub-section (1) had been in force at all material times. (b) no suit or any other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done in respect of any goods under the said notification, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done as if the amendments made by sub-section (1) had been in force at all material times. (c) recovery shall be made of such amounts of duty or interest or penalty or fine or other c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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