https://www.taxtmi.com/caselaws?id=264849 Proceedings under Rule 96ZQ of the Central Excise Rules and Section 3A of the Central Excise Act could not be continued after those provisions were omitted without a saving clause, because incomplete matters do not survive the omission of the charging or procedural basis. The Tribunal applied its earlier principle that where reassessment and final adjudication occur only after the omission, pending proceedings lose legal support. On that reasoning, the demand and penalty founded on pre-omission show cause notices were held unsustainable, and the impugned orders were set aside in favour of the assessee. en-us Wed, 24 Dec 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264849 Proceedings under Rule 96ZQ of the Central Excise Rules and Section 3A of the Central Excise Act could not be continued after those provisions were omitted without a saving clause, because incomplete matters do not survive the omission of the charging or procedural basis. The Tribunal applied its earlier principle that where reassessment and final adjudication occur only after the omission, pending proceedings lose legal support. On that reasoning, the demand and penalty founded on pre-omission show cause notices were held unsustainable, and the impugned orders were set aside in favour of the assessee. Case-Laws Central Excise Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264849