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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Whether the omission of Section 3A of the Central Excise Act, ...


Section 3A of Central Excise Act Omitted; Prior Decisions Remain Valid Despite Change, Favors Department's Position.

May 2, 2018

Case Laws     Central Excise     HC

Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - the issues are answered in favour of the department - HC

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