https://www.taxtmi.com/caselaws?id=241204 Reclaiming relief based on repeal of Section 3A of the Central Excise Act was rejected where the demand had already been adjudicated and attained finality before the repeal. The later omission did not affect completed proceedings, and the principle that pending recovery actions may lapse on omission was held inapplicable on those facts. As no strong prima facie case was shown, waiver of pre-deposit and stay of recovery were declined, and the assessee was required to make the full deposit for the appeal to proceed. en-us Wed, 27 Feb 2013 00:00:00 +0530 Thu, 19 Dec 2013 06:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241204 Reclaiming relief based on repeal of Section 3A of the Central Excise Act was rejected where the demand had already been adjudicated and attained finality before the repeal. The later omission did not affect completed proceedings, and the principle that pending recovery actions may lapse on omission was held inapplicable on those facts. As no strong prima facie case was shown, waiver of pre-deposit and stay of recovery were declined, and the assessee was required to make the full deposit for the appeal to proceed. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241204