9911796707
TMI Blog2013 (12) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944, inserted by Section 131 of the Finance Act, 2001, are applicable in respect of the obligations and liabilities incurred under Rules 96ZO and 96ZP before they were omitted by Rule 7 of the Central Excise (Third Amendment) Rules, 2001, notwithstanding the omission of Section 3A with effect from 11-5-2001 by the Finance Act. - there is no challenge to the validity of the Finance (No. 2) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 1-3-2001. The Larger Bench of the Tribunal, by taking note of the provisions of Section 38A of the Central Excise Act, which was inserted by Finance Act, 2001, by which Section 3A was omitted, held that the provisions of Section 38A of the Central Excise Act, 1944, inserted by Section 131 of the Finance Act, 2001, are applicable in respect of the obligations and liabilities incurred under R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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