2015 (10) TMI 692

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..... passed by the Division Bench of this Court made in [2013 (12) TMI 1478 - MADRAS HIGH COURT] - Following the same - Decided against assessee. - Writ Petition No. 5156 of 2008 and Miscellaneous Petition No. 1 of 2008 - - - Dated:- 20-11-2014 - T.S. Sivagnanam, J. ORDER The above writ petition has been filed by the petitioner to quash the order passed by the 1st respondent in Misc. Order .....

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..... Excise Rules, 1944, with effect 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 a .....

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