https://www.taxtmi.com/caselaws?id=266419 The Tribunal remanded the fabric processing appellants' dispute over chambers and Annual Production Capacity, resulting in duty confirmation and penalties. The High Court clarified that post-omission of Rule 96ZQ and Section 3A, pending proceedings would automatically lapse. The decision aligned with precedents, dismissing the Revenue's appeal and setting aside the impugned order in favor of the appellants, emphasizing the automatic lapse of pending proceedings post-omission without saving clauses. en-us Fri, 12 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266419 The Tribunal remanded the fabric processing appellants' dispute over chambers and Annual Production Capacity, resulting in duty confirmation and penalties. The High Court clarified that post-omission of Rule 96ZQ and Section 3A, pending proceedings would automatically lapse. The decision aligned with precedents, dismissing the Revenue's appeal and setting aside the impugned order in favor of the appellants, emphasizing the automatic lapse of pending proceedings post-omission without saving clauses. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266419