Accrued proforma credit survives deletion of Rule 56A; final appellate order cannot be reopened through a later implementation challenge.

The omission of Rule 56A of the Central Excise Rules did not extinguish an accrued claim for proforma credit where the entitlement arose while the rule was in force and had already been carried through adjudication. An earlier Tribunal order allowing the matter to be worked out by the Commissioner had attained finality because it was not challenged in the prescribed manner, and the later direction to implement that order was only consequential. The Court held that the deletion of the rule could not be used to reopen or indirectly attack the final order, and the writ petition challenging implementation was not maintainable.

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Issues: Whether the omission of Rule 56A of the Central Excise Rules defeated the assessee's entitlement to proforma credit and whether a consequential order directing implementation of the earlier appellate order could be challenged after the earlier order had attained finality.

Analysis: The assessee's claim for proforma credit arose when Rule 56A was in force and had already been carried through the adjudicatory process. The earlier Tribunal order allowing the matter to be worked out by the Commissioner had not been challenged in the statutory manner and had therefore become final. The Court held that the subsequent direction to implement that final order was only consequential, and the omission of the rule could not be used to reopen or indirectly attack an order that had attained finality. The Court further held that the ratio concerning deletion of a rule did not apply where the right had accrued and the proceeding was in continuation of the original claim.

Conclusion: The omission of Rule 56A did not extinguish the assessee's accrued entitlement, and the writ petition challenging the implementation order was not maintainable; the challenge failed.

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