https://www.taxtmi.com/caselaws?id=253812 Proceedings for duty and penalty under the compounded levy scheme could not be continued after omission of Rule 96ZQ and Section 3A without any saving clause. Although the show cause notice and initial adjudication predated the omissions, the original order had been set aside and the matter remanded for de novo quantification, so the case was not finally concluded when the provisions ceased to exist. Applying the principle that omitted fiscal provisions do not survive for pending matters absent saving language, the demand and penalty lapsed and the Commissioner (Appeals) was not required to restore the demand. en-us Wed, 12 Feb 2014 00:00:00 +0530 Thu, 27 Nov 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253812 Proceedings for duty and penalty under the compounded levy scheme could not be continued after omission of Rule 96ZQ and Section 3A without any saving clause. Although the show cause notice and initial adjudication predated the omissions, the original order had been set aside and the matter remanded for de novo quantification, so the case was not finally concluded when the provisions ceased to exist. Applying the principle that omitted fiscal provisions do not survive for pending matters absent saving language, the demand and penalty lapsed and the Commissioner (Appeals) was not required to restore the demand. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253812