https://www.taxtmi.com/caselaws?id=203461 Withdrawal of the compounded levy scheme did not extinguish an abatement claim that had already accrued when one stenter remained sealed. Section 38A of the Central Excise Act, 1944 preserves rights and liabilities acquired or accrued under a rule despite later amendment, repeal, supersession or rescission, so the assessee's entitlement to abatement survived the scheme's withdrawal. The Tribunal also relied on its earlier decision on identical facts and held that denial of relief was unsustainable. en-us Thu, 16 Dec 2010 00:00:00 +0530 Sat, 28 May 2011 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203461 Withdrawal of the compounded levy scheme did not extinguish an abatement claim that had already accrued when one stenter remained sealed. Section 38A of the Central Excise Act, 1944 preserves rights and liabilities acquired or accrued under a rule despite later amendment, repeal, supersession or rescission, so the assessee's entitlement to abatement survived the scheme's withdrawal. The Tribunal also relied on its earlier decision on identical facts and held that denial of relief was unsustainable. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203461