https://www.taxtmi.com/caselaws?id=122168 Deletion of Section 3A of the Central Excise Act with effect from 11-5-2001, without any saving clause, meant that pending demands founded on that provision could not be sustained or confirmed. The appellate forum nevertheless retained jurisdiction over appeals already filed against such confirmation, so the pending appeals remained maintainable and could be heard. The impugned orders confirming liability under Section 3A read with Rule 96ZP(3) were therefore set aside, and the assessee was left without the confirmed excise demand. en-us Fri, 08 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 11:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122168 Deletion of Section 3A of the Central Excise Act with effect from 11-5-2001, without any saving clause, meant that pending demands founded on that provision could not be sustained or confirmed. The appellate forum nevertheless retained jurisdiction over appeals already filed against such confirmation, so the pending appeals remained maintainable and could be heard. The impugned orders confirming liability under Section 3A read with Rule 96ZP(3) were therefore set aside, and the assessee was left without the confirmed excise demand. Case-Laws Central Excise Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122168