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Central Excise - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

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

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