https://www.taxtmi.com/caselaws?id=265946 The appeal in the case regarding the calculation of Central Excise duty based on Annual Capacity of production was allowed by the Hon'ble Gujarat High Court. The impugned order proposing demand of duty, interest, and penalties was set aside. The judgment emphasized that liabilities under Section 3A of the Act would not be saved by the General Clauses Act, and liabilities accrued under specific Rules could not be enforced after the deletion of the charging Section without a saving clause. The appellant's appeal was allowed, and the application for extension of stay order was dismissed. en-us Thu, 18 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265946 The appeal in the case regarding the calculation of Central Excise duty based on Annual Capacity of production was allowed by the Hon'ble Gujarat High Court. The impugned order proposing demand of duty, interest, and penalties was set aside. The judgment emphasized that liabilities under Section 3A of the Act would not be saved by the General Clauses Act, and liabilities accrued under specific Rules could not be enforced after the deletion of the charging Section without a saving clause. The appellant's appeal was allowed, and the application for extension of stay order was dismissed. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265946