https://www.taxtmi.com/caselaws?id=359546 Omission of Section 3A of the Central Excise Act by the Finance Act, 2001 was treated as a form of repeal for applying saving principles under Section 6 of the General Clauses Act, so concluded proceedings were not automatically displaced where the legal effect was preserved. The document also states that Rule 96ZO could not survive independently once the statutory scheme was omitted unless it was kept alive by a valid saving provision, and it notes the clarificatory role of Section 131 of the Finance Act, 2001 in relation to rules and notifications. The binding Supreme Court position was followed as the governing principle. en-us Wed, 04 Oct 2017 00:00:00 +0530 Wed, 02 May 2018 06:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359546 Omission of Section 3A of the Central Excise Act by the Finance Act, 2001 was treated as a form of repeal for applying saving principles under Section 6 of the General Clauses Act, so concluded proceedings were not automatically displaced where the legal effect was preserved. The document also states that Rule 96ZO could not survive independently once the statutory scheme was omitted unless it was kept alive by a valid saving provision, and it notes the clarificatory role of Section 131 of the Finance Act, 2001 in relation to rules and notifications. The binding Supreme Court position was followed as the governing principle. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359546