2016 (3) TMI 1370

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..... ble despite the fact that the proceedings had been initiated prior to 01.03.2001? - TAX APPEAL NO. 106 of 2016 - - - Dated:- 14-3-2016 - HONOURABLE MS. JUSTICE HARSHA DEVANI AND HONOURABLE MR. JUSTICE G.R. UDHWANI For the Appellant : MR YN RAVANI, ADVOCATE ORAL ORDER (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. Mr. Y. N. Ravani, learned Seni .....

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..... that after omission of rules 96 ZO, 96 ZP and 96 ZQ of the Central Excise Rules, 1994 with effect from 01.03.2001, no proceedings could have been initiated thereunder. It was submitted that in the facts of the present case, the proceedings were initiated much prior to 01.03.2001 and in fact, the initial adjudication order was passed on 24.02.2001. It was submitted that, therefore, the Tribunal has .....

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