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TMI Blog2019 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act (inserted in 2001 with retrospective effect from 1994) the proceedings relating to breaches committed under the erstwhile Rules would be saved and not abort. The substantial question has to be answered in the negative i.e in favour of the Revenue - Appeal allowed. - CENTRAL EXCISE APPEAL NO.259 OF 2007 - - - Dated:- 4-4-2019 - A.S. OKA, M.S. SANKLECHA, JJ. Mr. Sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal was allowed by following the decision of its coordinate Bench in the case of M /s.Sunrise Structural and Engineering Ltd. V/s. C.C.E. Nagpur 2004 (117) ECR 307 (T). The pure legal issue which arose for consideration in the case of M/s. Sunrise Structural and Engineering Ltd. (supra) was whether the proceeding relating to breaches committed under the erstwhile Modvat Credit Rules could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deal with similar issue in case of the Commissioner of Central Excise, Thane-II vs. M/s.Milton Polyplas (I) Pvt. Ltd and others (Central Excise Appeal No.142 of 2005 decided on 1st April 2019). 6. In the above case, the Tribunal had while allowing the assessee s appeal relied upon the decision of its Coordinate Bench (M/s. Sunrise Structural and Engineering Limited (supra). The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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