https://www.taxtmi.com/caselaws?id=215605 Proceedings and consequential orders under the compounded levy scheme were unsustainable once Rule 96ZQ, Rule 96ZP, Rule 96ZO and Section 3A had been omitted, because the enabling provisions no longer conferred authority and no saving clause preserved pending action. The Tribunal held that post-omission initiation or continuation of such proceedings was without jurisdiction and void, and that this jurisdictional defect could be raised at any stage because an order passed without authority cannot be cured by waiver or consent. The assessee's challenge succeeded and the Revenue's appeal failed. en-us Wed, 04 Jul 2012 00:00:00 +0530 Thu, 09 Aug 2012 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215605 Proceedings and consequential orders under the compounded levy scheme were unsustainable once Rule 96ZQ, Rule 96ZP, Rule 96ZO and Section 3A had been omitted, because the enabling provisions no longer conferred authority and no saving clause preserved pending action. The Tribunal held that post-omission initiation or continuation of such proceedings was without jurisdiction and void, and that this jurisdictional defect could be raised at any stage because an order passed without authority cannot be cured by waiver or consent. The assessee's challenge succeeded and the Revenue's appeal failed. Case-Laws Central Excise Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215605