https://www.taxtmi.com/caselaws?id=95036 A demand linked to the special compounded levy scheme and denial of Modvat credit was challenged on the ground that it arose under Rule 96ZL after that rule had been omitted. The Tribunal applied the principle that an order made under a statutory provision after its omission is non est unless saved by a saving clause. On that basis, it found a strong prima facie case for interim relief and dispensed with pre-deposit of the duty and penalty, while staying recovery pending appeal. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 15 May 2019 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95036 A demand linked to the special compounded levy scheme and denial of Modvat credit was challenged on the ground that it arose under Rule 96ZL after that rule had been omitted. The Tribunal applied the principle that an order made under a statutory provision after its omission is non est unless saved by a saving clause. On that basis, it found a strong prima facie case for interim relief and dispensed with pre-deposit of the duty and penalty, while staying recovery pending appeal. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95036