2019 (8) TMI 1294

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..... FICER [ 2019 (1) TMI 829 - SUPREME COURT] has held that consequent upon the repeal of the Gold (Control) Act, 1968 by the Gold (Control) Repeal Act, 1990, any proceedings which were initiated under the repealed Act do not survive post 1990 in the absence of any savings clause. The Hon ble Apex Court also held that considering the Statement of Objects and Reasons of the Gold (Control) Repeal .....

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..... DER PER : P. VENKATA SUBBA RAO These two appeals have been filed by the appellants contesting the Order of the Commissioner under the erstwhile Gold (Control) Act, 1968. 2. At the outset, Ld. Counsel for the appellant submits that the Hon ble Apex Court in the case of Sushila N. Rungta (D) Vs. Tax Recovery Officer as reported in 2018 (362) E.L.T. .....

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