https://www.taxtmi.com/caselaws?id=101320 Pending excise proceedings were preserved by the saving provision, so they could not be terminated merely because the money credit rules had been inserted or altered without an express saving clause. The Tribunal further held that money credit on rice bran oil received for processing and returned was admissible because the issue was already covered by its earlier orders on identical facts, and the relevant notification and trade notice had been complied with. Once the credit was allowed, the penalty had no surviving basis and was set aside. The lower orders were therefore reversed and consequential benefits followed. en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101320 Pending excise proceedings were preserved by the saving provision, so they could not be terminated merely because the money credit rules had been inserted or altered without an express saving clause. The Tribunal further held that money credit on rice bran oil received for processing and returned was admissible because the issue was already covered by its earlier orders on identical facts, and the relevant notification and trade notice had been complied with. Once the credit was allowed, the penalty had no surviving basis and was set aside. The lower orders were therefore reversed and consequential benefits followed. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101320