https://www.taxtmi.com/caselaws?id=433854 A levy cannot rest on a rule from a superseded regulatory regime. Rule 7AA of the Central Excise Rules, 1944 was relied on for the demand, but the Central Excise (No. 2) Rules, 2001 had been framed in supersession of the earlier rules and created a new procedural framework. The Court held that Rule 7AA could not be treated as surviving under the new regime, so the show-cause notice and order-in-original were founded on an inoperative basis. The demand was therefore unsustainable, and the assessee succeeded on the issue. en-us Thu, 02 Feb 2023 00:00:00 +0530 Tue, 20 Jun 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433854 A levy cannot rest on a rule from a superseded regulatory regime. Rule 7AA of the Central Excise Rules, 1944 was relied on for the demand, but the Central Excise (No. 2) Rules, 2001 had been framed in supersession of the earlier rules and created a new procedural framework. The Court held that Rule 7AA could not be treated as surviving under the new regime, so the show-cause notice and order-in-original were founded on an inoperative basis. The demand was therefore unsustainable, and the assessee succeeded on the issue. Case-Laws Central Excise Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433854