2015 (10) TMI 1039

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..... able in respect of obligation & liabilities incurred under Rules 9620, 96ZP & 96ZQ of erstwhile Central Excise Rules 1944 before the same were omitted, notwithstanding the omission of Section 3A w.e.f. 11.05.2001 - Held that:- The proceedings under Section 3A of the Central Excise Act, 1944 read with Rule 96ZQ of the Central Excise Rules, 1944 were initiated by the issuance of a show cause notice .....

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..... 17 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)] - Decided in favour of assessee. - CEA No. 99 of 2014 - - - Dated:- 24-7-2015 - MR. S.J. VAZIFDAR And MR. G.S.SANDHAWALIA, JJ For the Petitioner : Mr. Sunish Bindlish, Advocate, For the Respondent : Mr. V.K. Sandhir, Advocate, ORDER S.J. VAZIFDAR, A.C.J. This is an appeal against the order of the CESTAT dismissing t .....

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..... the issuance of a show cause notice dated 13.07.1999. The adjudication order was passed on 22.09.2004. The first appellate authority allowed the assessee's/respondent's appeal by an order dated 07.07.2005. The order of the Tribunal impugned in this appeal was passed on 23.04.2014. The Tribunal dismissed the appeal on the ground that Rule 96ZQ and Section 3A have been omitted on 31.03.20 .....

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