https://www.taxtmi.com/caselaws?id=270642 Omission of Section 3A of the Central Excise Act, without any saving clause, meant that pending capacity-fixation proceedings under Section 3A and Rule 96ZO did not survive unless finally concluded before the omission. The Tribunal applied the principle that omission is distinct from repeal, but liabilities and proceedings founded solely on an omitted fiscal provision lapse when no saving provision preserves them. As the annual production capacity determination had not attained finality before omission, the later adjudication could not be sustained, and the impugned proceedings were set aside. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 12 Jan 2016 00:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270642 Omission of Section 3A of the Central Excise Act, without any saving clause, meant that pending capacity-fixation proceedings under Section 3A and Rule 96ZO did not survive unless finally concluded before the omission. The Tribunal applied the principle that omission is distinct from repeal, but liabilities and proceedings founded solely on an omitted fiscal provision lapse when no saving provision preserves them. As the annual production capacity determination had not attained finality before omission, the later adjudication could not be sustained, and the impugned proceedings were set aside. Case-Laws Central Excise Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270642