https://www.taxtmi.com/caselaws?id=95990 Proceedings initiated under the repealed Modvat rules were considered in light of the absence of a saving clause, with prior authority suggesting that such proceedings would lapse if no saving could be found in the parent Act or Section 6 of the General Clauses Act. The Tribunal noted, however, that the demand here arose under Rule 57U read with Section 11A, which continued to operate, and that the earlier ruling had not addressed whether an appeal against such action would also lapse. Because of this doubt, the Tribunal did not finally decide the effect of repeal on the appeal and referred the issue for examination by a Larger Bench. en-us Sat, 29 Sep 2001 00:00:00 +0530 Fri, 16 Dec 2011 14:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95990 Proceedings initiated under the repealed Modvat rules were considered in light of the absence of a saving clause, with prior authority suggesting that such proceedings would lapse if no saving could be found in the parent Act or Section 6 of the General Clauses Act. The Tribunal noted, however, that the demand here arose under Rule 57U read with Section 11A, which continued to operate, and that the earlier ruling had not addressed whether an appeal against such action would also lapse. Because of this doubt, the Tribunal did not finally decide the effect of repeal on the appeal and referred the issue for examination by a Larger Bench. Case-Laws Central Excise Sat, 29 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95990