https://www.taxtmi.com/caselaws?id=217757 Omission of Rules 96ZQ, 96ZP and 96ZO from the Central Excise Rules, 1944, together with omission of Section 3A of the Central Excise Act, 1944, meant that no fresh action could be initiated under those provisions. In the absence of any saving clause, pending proceedings not concluded before the omission could not be continued or completed. Applying that binding position, the Tribunal treated the abatement claim under Rule 96ZQ(7) as no longer maintainable and dismissed the appeal as abated. en-us Thu, 20 Sep 2012 00:00:00 +0530 Fri, 19 Oct 2012 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217757 Omission of Rules 96ZQ, 96ZP and 96ZO from the Central Excise Rules, 1944, together with omission of Section 3A of the Central Excise Act, 1944, meant that no fresh action could be initiated under those provisions. In the absence of any saving clause, pending proceedings not concluded before the omission could not be continued or completed. Applying that binding position, the Tribunal treated the abatement claim under Rule 96ZQ(7) as no longer maintainable and dismissed the appeal as abated. Case-Laws Central Excise Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217757