https://www.taxtmi.com/caselaws?id=53492 The Tribunal rejected the duty demand against the appellants under the Compounded Levy Scheme, emphasizing their right to claim abatement for a stenter closure exceeding 15 days even after the scheme's withdrawal. By interpreting Section 38A of the Act, the Tribunal ruled in favor of the appellants, citing that the repeal of provisions does not affect acquired rights. Consequently, the denial of abatement of duty by the Revenue for the stenter closure period was overturned, granting relief to the appellants in line with the law. en-us Wed, 20 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53492 The Tribunal rejected the duty demand against the appellants under the Compounded Levy Scheme, emphasizing their right to claim abatement for a stenter closure exceeding 15 days even after the scheme's withdrawal. By interpreting Section 38A of the Act, the Tribunal ruled in favor of the appellants, citing that the repeal of provisions does not affect acquired rights. Consequently, the denial of abatement of duty by the Revenue for the stenter closure period was overturned, granting relief to the appellants in line with the law. Case-Laws Central Excise Wed, 20 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53492