https://www.taxtmi.com/caselaws?id=266413 Proceedings initiated under the compounded levy regime could not be validly completed after Section 3A and Rule 96ZP were omitted, because no saving clause preserved pending adjudications. The Tribunal applied the principle that, where an enabling provision and its related rule stand omitted without transitional protection, unfinished proceedings lapse and cannot culminate in a valid final order. As the de novo adjudication was completed after the omission date, the demand and penalty were not sustainable. en-us Tue, 09 Jun 2015 00:00:00 +0530 Tue, 15 Nov 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266413 Proceedings initiated under the compounded levy regime could not be validly completed after Section 3A and Rule 96ZP were omitted, because no saving clause preserved pending adjudications. The Tribunal applied the principle that, where an enabling provision and its related rule stand omitted without transitional protection, unfinished proceedings lapse and cannot culminate in a valid final order. As the de novo adjudication was completed after the omission date, the demand and penalty were not sustainable. Case-Laws Central Excise Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266413