https://www.taxtmi.com/caselaws?id=246466 Proceedings under the annual production capacity scheme for re-rolling mills could not be sustained after omission of Rules 96ZQ, 96ZP and 96ZO of the Central Excise Rules, 1944 and omission of Section 3A of the Central Excise Act, 1944 without any saving clause. The Tribunal relied on the Gujarat High Court's view that pending proceedings not concluded before the omission could not be continued thereafter. Because the order-in-original was passed only after the relevant omission, the foundation for the demand and penalty no longer survived, and the impugned order was set aside with consequential relief. en-us Tue, 08 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246466 Proceedings under the annual production capacity scheme for re-rolling mills could not be sustained after omission of Rules 96ZQ, 96ZP and 96ZO of the Central Excise Rules, 1944 and omission of Section 3A of the Central Excise Act, 1944 without any saving clause. The Tribunal relied on the Gujarat High Court's view that pending proceedings not concluded before the omission could not be continued thereafter. Because the order-in-original was passed only after the relevant omission, the foundation for the demand and penalty no longer survived, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246466