https://www.taxtmi.com/caselaws?id=249663 Where a fiscal levy provision is omitted without any saving clause preserving pending actions, proceedings under that provision cannot validly continue to adjudication after the omission takes effect. Applying that principle, the Tribunal noted that although notices had been issued earlier, the adjudication and confirming orders were completed only after the relevant rule and corresponding statutory provision had been omitted. The demand, interest and penalty could not therefore survive, and the orders were quashed in favour of the assessee. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249663 Where a fiscal levy provision is omitted without any saving clause preserving pending actions, proceedings under that provision cannot validly continue to adjudication after the omission takes effect. Applying that principle, the Tribunal noted that although notices had been issued earlier, the adjudication and confirming orders were completed only after the relevant rule and corresponding statutory provision had been omitted. The demand, interest and penalty could not therefore survive, and the orders were quashed in favour of the assessee. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249663