https://www.taxtmi.com/caselaws?id=802078 Omission of Section 3A of the Central Excise Act operates as repeal for saving-law purposes, preserving accrued excise-duty liabilities and recovery proceedings under the compounded levy scheme. Accordingly, the confirmed duty demand remains enforceable despite the provision's omission. However, Section 3A did not authorise interest or penalties. Rule 96ZQ could not independently impose those liabilities because subordinate legislation requires statutory authority. Interest and penalty demands raised under that rule are therefore invalid and cannot be recovered. en-us Thu, 29 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802078 Omission of Section 3A of the Central Excise Act operates as repeal for saving-law purposes, preserving accrued excise-duty liabilities and recovery proceedings under the compounded levy scheme. Accordingly, the confirmed duty demand remains enforceable despite the provision's omission. However, Section 3A did not authorise interest or penalties. Rule 96ZQ could not independently impose those liabilities because subordinate legislation requires statutory authority. Interest and penalty demands raised under that rule are therefore invalid and cannot be recovered. Case-Laws Central Excise Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802078