https://www.taxtmi.com/caselaws?id=265764 Section 38A of the Central Excise Act, 1944 was held to preserve obligations, liabilities and pending proceedings arising under Rule 96ZQ of the Central Excise Rules, 1944 and Section 3A despite their omission. The Court followed its earlier Division Bench view that omission of the charging or rule-making provisions did not extinguish pre-existing liabilities where the dispute and proceedings related to the period before omission. The Tribunal's contrary view, that the omission defeated the proceedings, was rejected and the legal question was answered in favour of the revenue and against the assessee. en-us Fri, 24 Jul 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265764 Section 38A of the Central Excise Act, 1944 was held to preserve obligations, liabilities and pending proceedings arising under Rule 96ZQ of the Central Excise Rules, 1944 and Section 3A despite their omission. The Court followed its earlier Division Bench view that omission of the charging or rule-making provisions did not extinguish pre-existing liabilities where the dispute and proceedings related to the period before omission. The Tribunal's contrary view, that the omission defeated the proceedings, was rejected and the legal question was answered in favour of the revenue and against the assessee. Case-Laws Central Excise Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265764