https://www.taxtmi.com/caselaws?id=265417 Liabilities incurred under omitted excise provisions were held to survive because the savings clause in Section 38A of the Central Excise Act, 1944 preserves obligations and liabilities notwithstanding omission of Section 3A and Rules 96ZO and 96ZP. The Madras HC followed an earlier Division Bench ruling that had refused identical relief in the same context, and rejected the petitioner's challenge to the impugned order on both maintainability and merits. The omission of a taxing provision did not extinguish accrued liability where the statute expressly continued such obligations by operation of the saving provision. en-us Thu, 20 Nov 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265417 Liabilities incurred under omitted excise provisions were held to survive because the savings clause in Section 38A of the Central Excise Act, 1944 preserves obligations and liabilities notwithstanding omission of Section 3A and Rules 96ZO and 96ZP. The Madras HC followed an earlier Division Bench ruling that had refused identical relief in the same context, and rejected the petitioner's challenge to the impugned order on both maintainability and merits. The omission of a taxing provision did not extinguish accrued liability where the statute expressly continued such obligations by operation of the saving provision. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265417