When the charging Section itself is deleted without any saving ...
Deleted Charging Section Without Saving Clause Bars Recovery u/r 96ZQ; Previously Concluded Matters Cannot Be Reopened.
November 29, 2012
Case Laws Central Excise HC
When the charging Section itself is deleted without any saving clause, no recovery under the said Section can be made by resorting to Rule 96ZQ of the Rules. - Even concluded matters can not be concluded thereafter - HC
View Source