https://www.taxtmi.com/caselaws?id=337002 Liability under the Compounded Levy Scheme could not be finally confirmed after Rule 96ZP of the Central Excise Rules, 1944 was omitted, because no saving clause preserved pending proceedings. The Tribunal applied the settled principle that once the enabling fiscal rule ceases to exist, adjudication based on that rule cannot be concluded thereafter unless the law expressly saves the action. On that basis, the demand and the orders confirming it were unsustainable and were set aside in favour of the assessee. en-us Wed, 19 Oct 2016 00:00:00 +0530 Mon, 02 Jan 2017 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337002 Liability under the Compounded Levy Scheme could not be finally confirmed after Rule 96ZP of the Central Excise Rules, 1944 was omitted, because no saving clause preserved pending proceedings. The Tribunal applied the settled principle that once the enabling fiscal rule ceases to exist, adjudication based on that rule cannot be concluded thereafter unless the law expressly saves the action. On that basis, the demand and the orders confirming it were unsustainable and were set aside in favour of the assessee. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337002