https://www.taxtmi.com/caselaws?id=119350 Later omission of Section 3A of the Central Excise Act, 1944 and the corresponding rule did not unsettle a demand and penalty based on an assessment already completed and confirmed before the omission took effect. The key principle is that a concluded assessment is not reopened merely because the enabling provision and subordinate rule are later withdrawn. On that reasoning, the challenge to the confirmed demand and penalty failed, and the appeal was rejected against the assessee. en-us Wed, 30 Nov 2005 00:00:00 +0530 Tue, 10 Jul 2012 15:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119350 Later omission of Section 3A of the Central Excise Act, 1944 and the corresponding rule did not unsettle a demand and penalty based on an assessment already completed and confirmed before the omission took effect. The key principle is that a concluded assessment is not reopened merely because the enabling provision and subordinate rule are later withdrawn. On that reasoning, the challenge to the confirmed demand and penalty failed, and the appeal was rejected against the assessee. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119350