https://www.taxtmi.com/caselaws?id=75094 A demand and reversal of credit could not be sustained under Rule 57-I of the Central Excise Rules, 1944 because the show cause notice was issued after that rule had been rescinded and replaced by the Cenvat Credit Rules. The Tribunal treated the notice as founded on a provision no longer in force on the date of initiation, and held that the saving provision did not preserve proceedings started after substitution. The demand was therefore held unsustainable and relief followed in favour of the assessee. en-us Thu, 26 Mar 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75094 A demand and reversal of credit could not be sustained under Rule 57-I of the Central Excise Rules, 1944 because the show cause notice was issued after that rule had been rescinded and replaced by the Cenvat Credit Rules. The Tribunal treated the notice as founded on a provision no longer in force on the date of initiation, and held that the saving provision did not preserve proceedings started after substitution. The demand was therefore held unsustainable and relief followed in favour of the assessee. Case-Laws Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75094