https://www.taxtmi.com/caselaws?id=354975 The High Court dismissed the Central Excise Appeal, upholding the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to refuse restoration of an appeal regarding MODVAT credit. The court emphasized the absence of a saving clause enabling continuation of proceedings under the earlier rules after the introduction of CENVAT Credit Rules. The appellant's failure to diligently prosecute the appeal and the impact of the amendment reducing the limitation period ultimately led to the dismissal of the appeal by the High Court. en-us Mon, 29 Jan 2018 00:00:00 +0530 Fri, 05 Apr 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354975 The High Court dismissed the Central Excise Appeal, upholding the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to refuse restoration of an appeal regarding MODVAT credit. The court emphasized the absence of a saving clause enabling continuation of proceedings under the earlier rules after the introduction of CENVAT Credit Rules. The appellant's failure to diligently prosecute the appeal and the impact of the amendment reducing the limitation period ultimately led to the dismissal of the appeal by the High Court. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354975