https://www.taxtmi.com/caselaws?id=90917 A Tribunal applying Madras High Court precedent on repeal held that, absent an effective saving clause, proceedings initiated under a ceased Central Excise rule could not be validly adjudicated after the rule had ceased to operate, so the adjudication could not stand. It also held that revised show cause notices proposing a substantially different and higher duty demand were fresh notices for limitation purposes, and because they were issued beyond the prescribed period they were time-barred; the original notices were partly barred as well. The demand was therefore set aside and the Tribunal did not go into excisability or dutiability on the merits. en-us Thu, 25 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 15:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90917 A Tribunal applying Madras High Court precedent on repeal held that, absent an effective saving clause, proceedings initiated under a ceased Central Excise rule could not be validly adjudicated after the rule had ceased to operate, so the adjudication could not stand. It also held that revised show cause notices proposing a substantially different and higher duty demand were fresh notices for limitation purposes, and because they were issued beyond the prescribed period they were time-barred; the original notices were partly barred as well. The demand was therefore set aside and the Tribunal did not go into excisability or dutiability on the merits. Case-Laws Central Excise Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90917