Repeal of Section 3A did not aid completed excise adjudication; pre-deposit waiver was refused.

Reclaiming relief based on repeal of Section 3A of the Central Excise Act was rejected where the demand had already been adjudicated and attained finality before the repeal. The later omission did not affect completed proceedings, and the principle that pending recovery actions may lapse on omission was held inapplicable on those facts. As no strong prima facie case was shown, waiver of pre-deposit and stay of recovery were declined, and the assessee was required to make the full deposit for the appeal to proceed.

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Issues: Whether waiver of pre-deposit and stay of recovery could be granted on the plea that Section 3A of the Central Excise Act, 1944 stood repealed without a saving clause.

Analysis: The demand proceedings had been initiated by show cause notice and concluded by the adjudication order confirming the duty much before the repeal of Section 3A. The later repeal did not affect proceedings already concluded. The reliance on the principle that pending recovery proceedings may lapse after omission of the provision was held inapplicable because the adjudication in this case had attained finality prior to the repeal. On that basis, no strong prima facie case for waiver of pre-deposit was made out.

Conclusion: Waiver of pre-deposit was declined and the appellant was directed to deposit the entire duty amount for hearing of the appeal.

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