https://www.taxtmi.com/caselaws?id=47284 The omission of Rule 56A of the Central Excise Rules did not extinguish an accrued claim for proforma credit where the entitlement arose while the rule was in force and had already been carried through adjudication. An earlier Tribunal order allowing the matter to be worked out by the Commissioner had attained finality because it was not challenged in the prescribed manner, and the later direction to implement that order was only consequential. The Court held that the deletion of the rule could not be used to reopen or indirectly attack the final order, and the writ petition challenging implementation was not maintainable. en-us Fri, 30 Jan 2004 00:00:00 +0530 Wed, 28 Jul 2010 10:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47284 The omission of Rule 56A of the Central Excise Rules did not extinguish an accrued claim for proforma credit where the entitlement arose while the rule was in force and had already been carried through adjudication. An earlier Tribunal order allowing the matter to be worked out by the Commissioner had attained finality because it was not challenged in the prescribed manner, and the later direction to implement that order was only consequential. The Court held that the deletion of the rule could not be used to reopen or indirectly attack the final order, and the writ petition challenging implementation was not maintainable. Case-Laws Central Excise Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47284