https://www.taxtmi.com/caselaws?id=385105 The Tribunal allowed both appeals, setting aside the Commissioner's Order under the repealed Gold (Control) Act, 1968, following the legal position established in a Supreme Court judgment. It was held that proceedings initiated under the Act post-repeal in 1990 without a savings clause do not survive. Consequently, proceedings initiated before the repeal concerning the period before 1990 were deemed to no longer exist. The impugned orders were set aside, granting the appellants relief. en-us Thu, 01 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 07:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385105 The Tribunal allowed both appeals, setting aside the Commissioner's Order under the repealed Gold (Control) Act, 1968, following the legal position established in a Supreme Court judgment. It was held that proceedings initiated under the Act post-repeal in 1990 without a savings clause do not survive. Consequently, proceedings initiated before the repeal concerning the period before 1990 were deemed to no longer exist. The impugned orders were set aside, granting the appellants relief. Case-Laws Central Excise Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385105