https://www.taxtmi.com/caselaws?id=102392 Section 38A of the Finance Act, 2001 was treated as retrospectively curing the defect arising from deletion of the Modvat credit rules, so that appeals earlier dismissed as not maintainable could be revived. Rectification applications under Section 35C(2) of the Central Excise Act, 1944 were held maintainable because the earlier dismissal had proceeded on the mistaken footing that the repeal, without a saving clause, had finally ended the proceedings under the old rules. On that basis, the prior order was regarded as rectifiable and the appeals were permitted to proceed to hearing on merits. en-us Fri, 15 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102392 Section 38A of the Finance Act, 2001 was treated as retrospectively curing the defect arising from deletion of the Modvat credit rules, so that appeals earlier dismissed as not maintainable could be revived. Rectification applications under Section 35C(2) of the Central Excise Act, 1944 were held maintainable because the earlier dismissal had proceeded on the mistaken footing that the repeal, without a saving clause, had finally ended the proceedings under the old rules. On that basis, the prior order was regarded as rectifiable and the appeals were permitted to proceed to hearing on merits. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102392